https://www.taxtmi.com/caselaws?id=85496 Set-off credit under Notification No. 201/79-C.E. was confined to duty-paid inputs used in the manufacture of dutiable goods, so motor vehicle parts cleared without payment of duty under Chapter X were excluded from the credit computation. The authorities rejected the argument that credit remained available because similar goods were also cleared on duty payment, holding that exempted clearances had to be left out under the notification's proviso. The Tribunal treated the direct precedent on Notification No. 201/79-C.E. as controlling and upheld denial of the benefit for the duty-free clearances to original equipment manufacturers. en-us Fri, 14 Jun 1996 00:00:00 +0530 Fri, 05 Aug 2011 13:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85496 Set-off credit under Notification No. 201/79-C.E. was confined to duty-paid inputs used in the manufacture of dutiable goods, so motor vehicle parts cleared without payment of duty under Chapter X were excluded from the credit computation. The authorities rejected the argument that credit remained available because similar goods were also cleared on duty payment, holding that exempted clearances had to be left out under the notification's proviso. The Tribunal treated the direct precedent on Notification No. 201/79-C.E. as controlling and upheld denial of the benefit for the duty-free clearances to original equipment manufacturers. Case-Laws Central Excise Fri, 14 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85496