https://www.taxtmi.com/caselaws?id=124227 Final products were treated as exempt up to 28-2-1986, and for the period from 1-3-1986 the assessee was found entitled to deemed credit because the inputs and finished goods carried the same specific rate of duty. On that basis, the duty burden was treated as revenue neutral and the demand was held unsustainable. The text states that, as a result, no enforceable duty demand survived and consequential relief followed. en-us Wed, 02 Jan 2008 00:00:00 +0530 Wed, 26 Sep 2012 18:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124227 Final products were treated as exempt up to 28-2-1986, and for the period from 1-3-1986 the assessee was found entitled to deemed credit because the inputs and finished goods carried the same specific rate of duty. On that basis, the duty burden was treated as revenue neutral and the demand was held unsustainable. The text states that, as a result, no enforceable duty demand survived and consequential relief followed. Case-Laws Central Excise Wed, 02 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124227