https://www.taxtmi.com/caselaws?id=80940 Import of chlorosilanes on which Modvat credit was taken did not, by itself, disqualify the assessee from the concessional duty under Notification No. 132/86 for manufacture of silicones in primary form. The notification was read according to its express language: it allowed the concession where inputs had suffered excise duty or additional duty of customs, and no further restriction could be imported from later notifications or from Rule 57F(1)(ii). On that basis, duty-paid character was not lost merely because credit had been availed, so denial of the concessional rate was unsustainable. en-us Wed, 14 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 13:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80940 Import of chlorosilanes on which Modvat credit was taken did not, by itself, disqualify the assessee from the concessional duty under Notification No. 132/86 for manufacture of silicones in primary form. The notification was read according to its express language: it allowed the concession where inputs had suffered excise duty or additional duty of customs, and no further restriction could be imported from later notifications or from Rule 57F(1)(ii). On that basis, duty-paid character was not lost merely because credit had been availed, so denial of the concessional rate was unsustainable. Case-Laws Central Excise Wed, 14 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80940