Credit of duty on Ethyl Alcohol disallowed where input duty credit for its manufacture has already been claimed. The amendment inserts a proviso denying credit of duty on Ethyl Alcohol used in manufacturing final products where credit of duty paid on inputs used to make that Ethyl Alcohol has already been taken under the Central Excise Rules, thereby preventing duplicate credit claims.
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Provisions expressly mentioned in the judgment/order text.
Credit of duty on Ethyl Alcohol disallowed where input duty credit for its manufacture has already been claimed.
The amendment inserts a proviso denying credit of duty on Ethyl Alcohol used in manufacturing final products where credit of duty paid on inputs used to make that Ethyl Alcohol has already been taken under the Central Excise Rules, thereby preventing duplicate credit claims.
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