https://www.taxtmi.com/caselaws?id=82427 Credit on chlorinated rubber remained admissible under Notification No. 201/79-C.E. because eligibility depended on the duty-paid status of the inputs when cleared by the manufacturer under Tariff Item 68. A later reclassification to Item 15A did not authorise reassessment at the user's end or convert duly assessed goods into non-duty paid inputs. The demand was unsustainable because the department could not treat the inputs as non-duty paid merely due to subsequent tariff change; if credit was inadmissible, the proper course was to disallow the credit, not reclassify the goods in the appellants' hands. en-us Mon, 15 Apr 1991 00:00:00 +0530 Tue, 05 Jul 2011 10:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82427 Credit on chlorinated rubber remained admissible under Notification No. 201/79-C.E. because eligibility depended on the duty-paid status of the inputs when cleared by the manufacturer under Tariff Item 68. A later reclassification to Item 15A did not authorise reassessment at the user's end or convert duly assessed goods into non-duty paid inputs. The demand was unsustainable because the department could not treat the inputs as non-duty paid merely due to subsequent tariff change; if credit was inadmissible, the proper course was to disallow the credit, not reclassify the goods in the appellants' hands. Case-Laws Central Excise Mon, 15 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82427