9911796707
TMI Blog1998 (1) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : P.C. Jain, Member (T)]. Briefly stated, facts of the case are as follows :- 1.1 The appellant herein is, inter alia, manufacturing Calcined Petroleum Coke (CPC) out of Raw Petroleum Coke (RPC) arising in their Refinery Division at Barauni. RPC is then taken through conveyer belt to their coke calcination plant for manufacturing of CPC. The appellant applied for permission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... January, 1977 to March, 1980 was proposed in the said show cause notice for recovery of an amount to the tune of Rs. 2,68,31,335.67. The show cause notice further alleged that by taking proforma credit on RPC of their own manufacturer, the appellant also took an unintended benefit of Rs. 68,97,874.34 which was lost during burning of RPC in manufacture of CPC. On the aforesaid two counts, a demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Explanation which is clearly of a clarificatory nature, the benefit of proforma credit on inputs (namely, RPC here) manufactured by the appellant in their own refinery plant even it is assumed to be so, would be available for utilisation thereof in the manufacture of CPC by virtue of the aforesaid Explanation. He submits that the Explanation has been held to be a clarificatory nature by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any. We agree with this plea of the appellant that the Explanation introduced by Notification No. 118/80-C.E., dated 19-7-1980 as mentioned above will have retrospective effect as it is clearly of a clarificatory nature. This was also upheld by the Tribunal in the case of Orient Paper Mills (supra). Consequently, we allow the appeal with consequential relief to the appellant. 5. Since appeal has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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