https://www.taxtmi.com/caselaws?id=73556 Inputs cleared at nil duty under an exemption notification were treated as satisfying the condition that the specified inputs had already borne the appropriate excise duty for claiming Notification No. 101/66-C.E. The term "paid" was construed in the statutory context to include duty that was legally exigible or contractually payable, not only cash duty actually remitted. On that reading, nil assessment of the inputs did not by itself defeat the downstream exemption where the substantive conditions of the notification were met, and the finished goods remained eligible for the benefit. en-us Mon, 25 Jan 1988 00:00:00 +0530 Wed, 01 Jun 2011 17:47:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73556 Inputs cleared at nil duty under an exemption notification were treated as satisfying the condition that the specified inputs had already borne the appropriate excise duty for claiming Notification No. 101/66-C.E. The term "paid" was construed in the statutory context to include duty that was legally exigible or contractually payable, not only cash duty actually remitted. On that reading, nil assessment of the inputs did not by itself defeat the downstream exemption where the substantive conditions of the notification were met, and the finished goods remained eligible for the benefit. Case-Laws Central Excise Mon, 25 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73556