https://www.taxtmi.com/caselaws?id=98877 Rule 57F(8) permitted credit of special excise duty on inputs duty-paid on or before 28-2-1993 to be used for duty on final products cleared after that date and before 31-3-1994. Where the inputs had in fact suffered special excise duty under the Finance Act, 1992, the credit remained available for utilisation as claimed. Special excise duty paid later through supplementary bills for input price escalation was also treated as relating back to the original duty-paid clearances, so the benefit was not denied. en-us Tue, 28 Mar 2000 00:00:00 +0530 Tue, 24 Jan 2012 13:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98877 Rule 57F(8) permitted credit of special excise duty on inputs duty-paid on or before 28-2-1993 to be used for duty on final products cleared after that date and before 31-3-1994. Where the inputs had in fact suffered special excise duty under the Finance Act, 1992, the credit remained available for utilisation as claimed. Special excise duty paid later through supplementary bills for input price escalation was also treated as relating back to the original duty-paid clearances, so the benefit was not denied. Case-Laws Central Excise Tue, 28 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98877