https://www.taxtmi.com/caselaws?id=126478 The Appellants were held liable to pay duty under Section 11D of the Central Excise Act for availing money credit under Notification No. 45/89-C.E. for minor oils used in manufacturing. However, a Board Circular clarified that such demands are not sustainable, as duty collected and deposited with the Government exempts applicability of Section 11D. Consequently, the impugned order was set aside, and the Appeal was allowed. en-us Thu, 18 Jun 2009 00:00:00 +0530 Sat, 11 Feb 2017 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126478 The Appellants were held liable to pay duty under Section 11D of the Central Excise Act for availing money credit under Notification No. 45/89-C.E. for minor oils used in manufacturing. However, a Board Circular clarified that such demands are not sustainable, as duty collected and deposited with the Government exempts applicability of Section 11D. Consequently, the impugned order was set aside, and the Appeal was allowed. Case-Laws Central Excise Thu, 18 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126478