https://www.taxtmi.com/caselaws?id=83083 A tax concession under Notification No. 231/87 was confined to the specified final products, so paraldehyde and Solvent-75, though distinct commercial finished products, were not entitled to the money credit scheme because they were not named in the notification. Recovery of wrong credit under Rule 57P was treated as distinct from recovery of duty under Rule 57I and Rule 9(2), so limitation did not bar the demand. The denial of credit and the demand for reversal were upheld, and the assessee's challenge failed. en-us Thu, 24 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 13:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83083 A tax concession under Notification No. 231/87 was confined to the specified final products, so paraldehyde and Solvent-75, though distinct commercial finished products, were not entitled to the money credit scheme because they were not named in the notification. Recovery of wrong credit under Rule 57P was treated as distinct from recovery of duty under Rule 57I and Rule 9(2), so limitation did not bar the demand. The denial of credit and the demand for reversal were upheld, and the assessee's challenge failed. Case-Laws Central Excise Thu, 24 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83083