https://www.taxtmi.com/caselaws?id=90458 Where goods had already become exempt from central excise duty, duty collected from buyers after the exemption could not be retained or justified as an adjustment against credit. The balance Modvat credit in RG 23A Part II had earlier been ordered to be expunged and treated as lapsed, and that finding had attained finality because no appeal was filed. As no credit remained available on or after the exemption date, the respondents could not rely on buyer-collected duty to avoid remittance of the amount. en-us Tue, 10 Feb 1998 00:00:00 +0530 Fri, 07 Oct 2011 15:01:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90458 Where goods had already become exempt from central excise duty, duty collected from buyers after the exemption could not be retained or justified as an adjustment against credit. The balance Modvat credit in RG 23A Part II had earlier been ordered to be expunged and treated as lapsed, and that finding had attained finality because no appeal was filed. As no credit remained available on or after the exemption date, the respondents could not rely on buyer-collected duty to avoid remittance of the amount. Case-Laws Central Excise Tue, 10 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90458