https://www.taxtmi.com/caselaws?id=51182 For Notification No. 1/93, clearances of textured yarn made before 25-4-1994 could not be included in the aggregate value of clearances because the notification applied only after textured yarn became a specified good. The relevant computation starts from the first clearance of goods already covered by the notification, so earlier clearances of non-specified goods fall outside the aggregate. The later unavailability of Modvat credit until 20-5-1994 did not change that position or justify counting the pre-25-4-1994 clearances. The stated effect was exclusion of those earlier clearances from aggregation and fresh duty determination on that basis. en-us Wed, 16 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 11:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51182 For Notification No. 1/93, clearances of textured yarn made before 25-4-1994 could not be included in the aggregate value of clearances because the notification applied only after textured yarn became a specified good. The relevant computation starts from the first clearance of goods already covered by the notification, so earlier clearances of non-specified goods fall outside the aggregate. The later unavailability of Modvat credit until 20-5-1994 did not change that position or justify counting the pre-25-4-1994 clearances. The stated effect was exclusion of those earlier clearances from aggregation and fresh duty determination on that basis. Case-Laws Central Excise Wed, 16 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51182