https://www.taxtmi.com/caselaws?id=90435 Under an exemption notification requiring inputs to bear duty of excise leviable under the Central Excise Tariff or Customs Tariff, clearance of inputs under a valid nil-rate exemption was treated as satisfying the duty-payment condition. The expression "duty leviable" was read as duty payable at the appropriate rate within the statutory context, so nil duty did not mean that no duty had been discharged. On that interpretation, inputs cleared under exemption qualified for the notification benefit, and the substantive issue was decided in favour of the assessee. en-us Mon, 24 Nov 1997 00:00:00 +0530 Fri, 07 Oct 2011 14:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90435 Under an exemption notification requiring inputs to bear duty of excise leviable under the Central Excise Tariff or Customs Tariff, clearance of inputs under a valid nil-rate exemption was treated as satisfying the duty-payment condition. The expression "duty leviable" was read as duty payable at the appropriate rate within the statutory context, so nil duty did not mean that no duty had been discharged. On that interpretation, inputs cleared under exemption qualified for the notification benefit, and the substantive issue was decided in favour of the assessee. Case-Laws Central Excise Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90435