https://www.taxtmi.com/caselaws?id=89153 An exemption notification requiring inputs on which excise duty or additional customs duty had already been paid was interpreted to include inputs cleared at nil duty under a valid exemption. The text states that nil-rate clearance constitutes payment of the appropriate duty for this purpose, provided no credit was taken, and that the same reasoning applies to additional customs duty on imported inputs. On that basis, the applicants obtained dispensation of pre-deposit and stay of recovery pending appeal. en-us Fri, 07 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 17:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89153 An exemption notification requiring inputs on which excise duty or additional customs duty had already been paid was interpreted to include inputs cleared at nil duty under a valid exemption. The text states that nil-rate clearance constitutes payment of the appropriate duty for this purpose, provided no credit was taken, and that the same reasoning applies to additional customs duty on imported inputs. On that basis, the applicants obtained dispensation of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Fri, 07 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89153