https://www.taxtmi.com/caselaws?id=202554 The appellants imported components for circular knitting machines without duty payment initially against an advance license. They paid additional duty on unutilized components later and used them in manufacturing machines for home consumption. The court held that the duty demand against the appellants was unjustified as they were entitled to credit for the additional duty paid on unutilized components used in manufacturing dutiable goods. The judgment emphasized the appellants' substantive right to credit, despite the absence of specific provisions in rules regarding subsequent duty payment and credit procedures. The impugned order was set aside, and the appeal was allowed. en-us Wed, 22 Sep 2010 00:00:00 +0530 Mon, 17 Jan 2011 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202554 The appellants imported components for circular knitting machines without duty payment initially against an advance license. They paid additional duty on unutilized components later and used them in manufacturing machines for home consumption. The court held that the duty demand against the appellants was unjustified as they were entitled to credit for the additional duty paid on unutilized components used in manufacturing dutiable goods. The judgment emphasized the appellants' substantive right to credit, despite the absence of specific provisions in rules regarding subsequent duty payment and credit procedures. The impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Wed, 22 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202554