2001 (8) TMI 115

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..... ng the benefit of set-off of the excise duty paid on the inputs in the manufacture of the end product, namely, paper. Because of the change in law, the effect of this notification came to an end on 1st March, 1986, but then by another Notification No. 225/86, dated 3rd April, 1986 the same benefit as was granted by the earlier Notification No. 201/79 was made available. 2. The respondents claimed .....

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..... l was that the decision in Jammu Bottling's case stood affirmed which meant that the benefit of a subsequent notification of after 1st March, 1986 granting such a set off was made available retrospectively with effect from 1st March, 1986. The facts in the present case are in pari materia. The only difference between this case and Jammu Bottling's case is that here the subsequent notification gra .....

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