https://www.taxtmi.com/caselaws?id=205473 The scope of the expression "excise duty" in the explanation to Notification No. 245/83-C.E. was construed broadly to include both basic excise duty and special excise duty. The Tribunal followed its earlier view on the same notification and rejected the narrower interpretation that would exclude special excise duty from the deduction computation. On that basis, the demand based on such exclusion could not be sustained, and the assessee succeeded with the Order-in-Appeal set aside. en-us Wed, 03 Aug 2011 00:00:00 +0530 Tue, 06 Sep 2011 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205473 The scope of the expression "excise duty" in the explanation to Notification No. 245/83-C.E. was construed broadly to include both basic excise duty and special excise duty. The Tribunal followed its earlier view on the same notification and rejected the narrower interpretation that would exclude special excise duty from the deduction computation. On that basis, the demand based on such exclusion could not be sustained, and the assessee succeeded with the Order-in-Appeal set aside. Case-Laws Central Excise Wed, 03 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205473