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TMI Blog2010 (12) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... hetic essence being but one form of a blended flavouring concentrate was a blended flavouring concentrate before the amendment as also after the amendment. The order of the Tribunal holding that the assessee, despite being engaged in the manufacture of a product which is covered by Entry 5 of the eleventh schedule, is entitled to investment allowance, therefore, cannot be sustained. In favour of revenue. - T.C. No. 379, 380 and 381 of 2000 - - - Dated:- 10-12-2010 - R. Jayasimha Babu, S.R. Singharavelu, JJ. J. Narayanasamy, Jr. Standing Counsel for I.T. Department for the Appellant S. Balachandran for the Respondent JUDGEMENT R. Jayasimha Babu: Investment allowance for the assessment year 1983-84 was denied t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td., Madurai v. Union of India [1982 E.L.T., 119 (Mad.)]. We find from that judgment that the learned single Judge had not examined the question as to whether synthetic essence is a blended flavouring concentrate. It has been stated in that judgment that there was no dispute that the assessee was not using blended flavouring concentrate. That was a case which arose under the Central Excise Act and any concession made therein by the Excise authorities would not bind the Revenue here. That judgment, in our view, does not lay down the law correctly. 'Blended flavouring concentrates' would take within their fold synthetic essences which are concentrates used for providing flavour and which concentrates are blended. 4. The eleventh schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 988, and submitted that for the purpose of understanding the scope of the original entry the explanation cannot be taken into account. 7. The amendment, despite a particular date having been fixed as the date from which it will take effect, even when it is not made retrospective, if found to be clarificatory in the sense that even without the aid of that amendment the un-amended provision was capable of comprehending what was sought to be made clear by the amendment, the amendment made subsequently does not have the effect of restricting the meaning of the original entry and the width of the entry remains the same. The facet of it's content which had either been misconstrued or had not been recognised is only brought out when the clarif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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