https://www.taxtmi.com/caselaws?id=82125 Duty debited in R.G. 23 Part II under Notification No. 201/79-C.E. was treated as duty paid for computing the credit incentive under Notification No. 116/84-C.E. The governing clarification stated that Notification No. 201/79-C.E. functioned as an exemption by way of credit for duty equivalent to that paid on inputs, and that both PLA duty and duty debited in R.G. 23 Part II were to be counted when calculating the incentive. The suggested distinction between PLA payments and R.G. 23 Part II debits was rejected, and entitlement to the incentive was upheld. en-us Mon, 09 Mar 1992 00:00:00 +0530 Sat, 02 Jul 2011 11:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82125 Duty debited in R.G. 23 Part II under Notification No. 201/79-C.E. was treated as duty paid for computing the credit incentive under Notification No. 116/84-C.E. The governing clarification stated that Notification No. 201/79-C.E. functioned as an exemption by way of credit for duty equivalent to that paid on inputs, and that both PLA duty and duty debited in R.G. 23 Part II were to be counted when calculating the incentive. The suggested distinction between PLA payments and R.G. 23 Part II debits was rejected, and entitlement to the incentive was upheld. Case-Laws Central Excise Mon, 09 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82125