Supreme Court ruling on duty credit for zinc ingots in battery production

The Supreme Court of India dismissed the civil appeal regarding proforma credit for zinc ingots used in battery production. Appellants were allowed to claim duty credit, with the condition to maintain a bank guarantee for duty payment for eight weeks. No costs were awarded in this case.

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The Supreme Court of India dismissed the civil appeal regarding zinc flat forms produced by battery manufacturers. The appellants may claim proforma credit on duty for zinc ingots. The bank guarantee must be kept alive for eight weeks for duty payment. No costs were awarded.

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