https://www.taxtmi.com/caselaws?id=88243 A conditional excise exemption for zinc callots was unavailable because the notification required duty-paid inputs and prohibited any credit being taken under the Central Excise Rules. The decisive issue was not when the final product was cleared, but whether credit on the relevant inputs had in fact been availed. Since credit was admittedly taken on the inputs used in manufacture, the exemption condition failed and the concessional rate could not apply. The higher duty demand was therefore sustainable. en-us Wed, 11 Dec 1996 00:00:00 +0530 Fri, 16 Sep 2011 13:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88243 A conditional excise exemption for zinc callots was unavailable because the notification required duty-paid inputs and prohibited any credit being taken under the Central Excise Rules. The decisive issue was not when the final product was cleared, but whether credit on the relevant inputs had in fact been availed. Since credit was admittedly taken on the inputs used in manufacture, the exemption condition failed and the concessional rate could not apply. The higher duty demand was therefore sustainable. Case-Laws Central Excise Wed, 11 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88243