https://www.taxtmi.com/caselaws?id=72990 Exemption under Notification No. 180/61-C.E. applied only when the specified dyes were manufactured from another dye that had retained its duty-paid character. Imported Indigo Pure initially qualified as duty-paid material when countervailing duty was paid, but that character was lost after the assessees took and fully utilised proforma credit under Rule 56-A for other clearances. A later debit entry in the PLA did not revive the original duty-paid status. As the solubilised vats were made from material that no longer satisfied the notification condition, the exemption was unavailable and the demand remained sustainable. en-us Wed, 27 May 1987 00:00:00 +0530 Thu, 26 May 2011 13:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72990 Exemption under Notification No. 180/61-C.E. applied only when the specified dyes were manufactured from another dye that had retained its duty-paid character. Imported Indigo Pure initially qualified as duty-paid material when countervailing duty was paid, but that character was lost after the assessees took and fully utilised proforma credit under Rule 56-A for other clearances. A later debit entry in the PLA did not revive the original duty-paid status. As the solubilised vats were made from material that no longer satisfied the notification condition, the exemption was unavailable and the demand remained sustainable. Case-Laws Central Excise Wed, 27 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72990