Hello Rupesh,

if after applying the offset-list in/out an interface the path is still the best path for the local node it will be propagated to downstream routers (routers that use local node in reaching the subnet).

Offset list allows for selective action and the effect is an increase in delay parameter.

When increasing delay on interface the change affects all updates learned by that interface.

the EIGRP update actually carries in separated fields:

cumulative delay

lowest BW in the path

min MTU on the path

router hops on path

this allows for easy calculation of metric from point of view of local node:

add local delay

check if BW is greater then current lowest BW on path

and so on

Hope to help

Giuseppe