https://www.taxtmi.com/caselaws?id=84527 Steel tubes made from HR/CR strips cleared under Chapter X at nil duty were held to satisfy the exemption condition requiring manufacture from inputs on which duty had already been paid. The Tribunal construed "already paid" broadly to include duty legally leviable, contracted to be paid, or otherwise payable, not only duty actually discharged in cash. Following the Patna High Court and its own earlier order, it treated nil-duty inputs as duty-paid for the subsequent exemption. The exemption was therefore available, and the demand and penalty could not survive. en-us Thu, 24 Aug 1995 00:00:00 +0530 Fri, 22 Jul 2011 14:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84527 Steel tubes made from HR/CR strips cleared under Chapter X at nil duty were held to satisfy the exemption condition requiring manufacture from inputs on which duty had already been paid. The Tribunal construed "already paid" broadly to include duty legally leviable, contracted to be paid, or otherwise payable, not only duty actually discharged in cash. Following the Patna High Court and its own earlier order, it treated nil-duty inputs as duty-paid for the subsequent exemption. The exemption was therefore available, and the demand and penalty could not survive. Case-Laws Central Excise Thu, 24 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84527