https://www.taxtmi.com/caselaws?id=85871 For computing duty-linked incentive credit under the exemption notification, duty paid through an approved credit mechanism could not be excluded merely because it was not paid through PLA. The notification required reference to the effective rate of duty leviable, and its exclusion clause applied only to notifications granting credit or reduction in duty on raw materials or components. Duty debited in the RG 23 register under the relevant input exemption scheme therefore counted as duty paid for incentive credit purposes. The departmental view limiting credit to PLA payments was rejected, and the assessee was entitled to the claimed relief. en-us Thu, 28 Mar 1996 00:00:00 +0530 Mon, 08 Aug 2011 16:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85871 For computing duty-linked incentive credit under the exemption notification, duty paid through an approved credit mechanism could not be excluded merely because it was not paid through PLA. The notification required reference to the effective rate of duty leviable, and its exclusion clause applied only to notifications granting credit or reduction in duty on raw materials or components. Duty debited in the RG 23 register under the relevant input exemption scheme therefore counted as duty paid for incentive credit purposes. The departmental view limiting credit to PLA payments was rejected, and the assessee was entitled to the claimed relief. Case-Laws Central Excise Thu, 28 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85871