https://www.taxtmi.com/caselaws?id=88451 Money credit on ethyl alcohol accrued on receipt of the goods, and State Excise gate passes showed receipt before 1-4-1994. The rescission of the money credit notification from that date did not extinguish credit already earned, because withdrawal of the scheme barred only fresh accrual after the cut-off date. On that basis, duty demand and penalty under Rule 173Q(1)(PP) were not sustainable, and the credit was treated as validly availed. en-us Thu, 10 Apr 1997 00:00:00 +0530 Sat, 17 Sep 2011 18:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88451 Money credit on ethyl alcohol accrued on receipt of the goods, and State Excise gate passes showed receipt before 1-4-1994. The rescission of the money credit notification from that date did not extinguish credit already earned, because withdrawal of the scheme barred only fresh accrual after the cut-off date. On that basis, duty demand and penalty under Rule 173Q(1)(PP) were not sustainable, and the credit was treated as validly availed. Case-Laws Central Excise Thu, 10 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88451