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1987 (2) TMI 66 - SC - Central ExciseWhether effect has to be given first to the notification dated June 16, 1977 and then to the notification dated July 14, 1978? Held that:- The notification dated July 14, 1978, it is to be noticed, has super-added the words "read with any relevant notification issued under the said sub-rule (1) of Rule 8 and in force for the time being." These super-added words show conclusively that the notification dealing with exemption to the extent of the duty paid on the inputs, which was already in force, had to be given effect before giving effect to the notification dated July 14, 1978. View taken by Tribunal accepted - appeal dismissed.
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