https://www.taxtmi.com/caselaws?id=83200 Cut tobacco cleared under a concessional notification and actually used to manufacture machine-rolled cigarettes was treated as having been used for the intended purpose even when defective cigarettes were later ripped open and ripped tobacco emerged. The text states that Board circulars and trade notices recognised such ripped tobacco as returnable to the original manufacturer under Rule 196B(i), with reversal of duty credit at the appropriate stage. On that basis, a demand for differential duty founded on Rule 196 was considered unsustainable where the concession had been properly availed for the intended manufacturing use. en-us Fri, 18 Feb 1994 00:00:00 +0530 Mon, 11 Jul 2011 16:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83200 Cut tobacco cleared under a concessional notification and actually used to manufacture machine-rolled cigarettes was treated as having been used for the intended purpose even when defective cigarettes were later ripped open and ripped tobacco emerged. The text states that Board circulars and trade notices recognised such ripped tobacco as returnable to the original manufacturer under Rule 196B(i), with reversal of duty credit at the appropriate stage. On that basis, a demand for differential duty founded on Rule 196 was considered unsustainable where the concession had been properly availed for the intended manufacturing use. Case-Laws Central Excise Fri, 18 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83200