Eligibility for concessional rate - If credit has been taken but ...
Concessional rate eligibility upheld under Notification No.1/2011 despite initial credit, if duty is later debited.
November 29, 2013
Case Laws Central Excise AT
Eligibility for concessional rate - If credit has been taken but the duty is debited subsequently, benefit of exemption under Notification No.1/2011 containing condition regarding non-availment of credit cannot be denied - AT
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