https://www.taxtmi.com/caselaws?id=94219 Duty-paid Naphthalene issued for manufacture of Dye-intermediates qualified for set-off under Notification No. 432/86-C.E. because the record did not show that the inputs were unused or unrelated to the specified final product; the credit could not be denied merely on that basis. The Board's guidance also indicated that set-off is taken on duty-paid excisable goods issued for manufacture, not only on the duty contained in the finished goods. However, the appellants should have awaited departmental verification before using the credit, even though the penalty was ultimately held unwarranted. en-us Thu, 20 May 1999 00:00:00 +0530 Sat, 19 Nov 2011 18:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94219 Duty-paid Naphthalene issued for manufacture of Dye-intermediates qualified for set-off under Notification No. 432/86-C.E. because the record did not show that the inputs were unused or unrelated to the specified final product; the credit could not be denied merely on that basis. The Board's guidance also indicated that set-off is taken on duty-paid excisable goods issued for manufacture, not only on the duty contained in the finished goods. However, the appellants should have awaited departmental verification before using the credit, even though the penalty was ultimately held unwarranted. Case-Laws Central Excise Thu, 20 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94219