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2014 (11) TMI 455 - HC - Central ExciseNotification 16/97 CE, dated 1.4.1997 - Propective or retrospective - inclusion or exclusion of the value of the inputs used in the manufacture of final product in computing the aggregate value of clearances - Held that:- Following decision of Commissioner of Central Excise, Chennai v. Customs Excise and Service Tax Appellate Tribunal Chennai and another [2014 (1) TMI 1519 - MADRAS HIGH COURT] the amendment is only prospective, hence, would not govern the case of the assessee. - Decided against Revenue.
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