https://www.taxtmi.com/caselaws?id=87399 Notification No. 95/83 operated as a set-off provision granting duty relief on specified finished products to the extent of duty paid on prescribed inputs. The dispute concerned electric stampings and laminations used first to make electric motors, which were then used in manufacturing electric fans, and whether relief could be denied merely because duty had not been paid on the intermediate motors. The assessee's offer to pay duty on the motors had not been examined, and the appellate order also failed to consider the Ministry's instructions and the settled position on cash refund in special circumstances. The matter was therefore required to be reconsidered by the original authority after hearing the assessee and allowing additional evidence. en-us Fri, 12 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87399 Notification No. 95/83 operated as a set-off provision granting duty relief on specified finished products to the extent of duty paid on prescribed inputs. The dispute concerned electric stampings and laminations used first to make electric motors, which were then used in manufacturing electric fans, and whether relief could be denied merely because duty had not been paid on the intermediate motors. The assessee's offer to pay duty on the motors had not been examined, and the appellate order also failed to consider the Ministry's instructions and the settled position on cash refund in special circumstances. The matter was therefore required to be reconsidered by the original authority after hearing the assessee and allowing additional evidence. Case-Laws Central Excise Fri, 12 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87399