https://www.taxtmi.com/caselaws?id=108882 Where inputs are removed as such after credit has been availed, the amount payable on reversal was held to follow the earlier line of authority that equated the reversal with the duty originally paid by the first manufacturer. In light of the Larger Bench decision supporting that approach, the contrary view taken in the earlier order was treated as an apparent error. The order was therefore corrected and withdrawn, with the Revenue's appeal dismissed and the assessee held entitled to consequential benefits, if any. en-us Tue, 11 Mar 2003 00:00:00 +0530 Wed, 04 Apr 2012 13:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108882 Where inputs are removed as such after credit has been availed, the amount payable on reversal was held to follow the earlier line of authority that equated the reversal with the duty originally paid by the first manufacturer. In light of the Larger Bench decision supporting that approach, the contrary view taken in the earlier order was treated as an apparent error. The order was therefore corrected and withdrawn, with the Revenue's appeal dismissed and the assessee held entitled to consequential benefits, if any. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108882