https://www.taxtmi.com/caselaws?id=110742 On removal of imported inputs as such, the reversal obligation was confined to the credit actually availed on receipt of those inputs. The tribunal rejected the attempt to distinguish the governing rule from the earlier Larger Bench view and held that the liability did not extend to a fresh notional levy of additional duty or cess as if the inputs had been manufactured in the factory. The demand for additional duty and cess was therefore not sustainable, and the appeal was allowed. en-us Fri, 31 Oct 2003 00:00:00 +0530 Wed, 18 Apr 2012 14:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110742 On removal of imported inputs as such, the reversal obligation was confined to the credit actually availed on receipt of those inputs. The tribunal rejected the attempt to distinguish the governing rule from the earlier Larger Bench view and held that the liability did not extend to a fresh notional levy of additional duty or cess as if the inputs had been manufactured in the factory. The demand for additional duty and cess was therefore not sustainable, and the appeal was allowed. Case-Laws Central Excise Fri, 31 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110742