https://www.taxtmi.com/caselaws?id=108392 Rule 57AB(1)(b) requires that when inputs are removed as such after credit is taken, the appropriate excise duty leviable on those inputs must be paid, and the clearance must be under the prescribed invoice. The rule was treated as distinct from the earlier wording in Rule 57F(1), so the prior decision relied on was held inapplicable. On the facts, the duty demand was found to accord with the rule, and the reduced penalty was not further scaled down. en-us Fri, 20 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 13:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108392 Rule 57AB(1)(b) requires that when inputs are removed as such after credit is taken, the appropriate excise duty leviable on those inputs must be paid, and the clearance must be under the prescribed invoice. The rule was treated as distinct from the earlier wording in Rule 57F(1), so the prior decision relied on was held inapplicable. On the facts, the duty demand was found to accord with the rule, and the reduced penalty was not further scaled down. Case-Laws Central Excise Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108392