Harinagar Sugar Mills Ltd vs Patna on 11 December, 2019
That Rule 6 had no applicability to non-excisable goods also
stood clarified vide Circular dt. 23 December 2013 and that
the insertion of the explanation was only prospective in nature
is also supported by Circular No. 1027 dt. 25 April 2016 and
the decision of the Tribunal in CCE Vs. Palriwal
Hydrocarbons & Chemical Pvt. Ltd. reported in 2019 (4)
TMI 1335.