https://www.taxtmi.com/caselaws?id=94623 Inputs cleared as such were held liable to duty only at the rate earlier suffered by those inputs, not at the effective rate prevailing on the date of removal for home consumption. The Tribunal applied the Larger Bench ruling, which had already settled the conflict between competing views and confirmed that, where duty had been paid at the stage of original manufacture and the inputs were later cleared without use, the payable amount remained the duty previously suffered. A later contrary Bench view did not displace that position, and the Revenue's challenge was rejected. en-us Mon, 24 May 1999 00:00:00 +0530 Fri, 02 Dec 2011 16:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94623 Inputs cleared as such were held liable to duty only at the rate earlier suffered by those inputs, not at the effective rate prevailing on the date of removal for home consumption. The Tribunal applied the Larger Bench ruling, which had already settled the conflict between competing views and confirmed that, where duty had been paid at the stage of original manufacture and the inputs were later cleared without use, the payable amount remained the duty previously suffered. A later contrary Bench view did not displace that position, and the Revenue's challenge was rejected. Case-Laws Central Excise Mon, 24 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94623