https://www.taxtmi.com/caselaws?id=52424 Exemption under Notification No. 1/95-C.E. for fuel procured by an EOU against valid CT-3 certificates was considered alongside Notification No. 31/98-C.E., which introduced a Commissioner of Customs approval requirement. The analysis states that entitlement had already accrued under the valid CT-3 certificates issued by a competent authority, and that a later-added condition could not defeat that accrued benefit. It also notes that the amended entry referred to approval and did not necessarily require prior approval, while the record contained no finding that the fuel use otherwise violated the notification. On that basis, the exemption was not to be denied on the amended condition. en-us Fri, 07 Nov 2003 00:00:00 +0530 Tue, 05 Oct 2010 17:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52424 Exemption under Notification No. 1/95-C.E. for fuel procured by an EOU against valid CT-3 certificates was considered alongside Notification No. 31/98-C.E., which introduced a Commissioner of Customs approval requirement. The analysis states that entitlement had already accrued under the valid CT-3 certificates issued by a competent authority, and that a later-added condition could not defeat that accrued benefit. It also notes that the amended entry referred to approval and did not necessarily require prior approval, while the record contained no finding that the fuel use otherwise violated the notification. On that basis, the exemption was not to be denied on the amended condition. Case-Laws Central Excise Fri, 07 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52424