https://www.taxtmi.com/caselaws?id=166153 Special excise duty under the Finance Bill, 1978 was to be computed on the net excise duty remaining after giving effect to the exemption for duty already paid on inputs under Notification No. 178/77, not on the gross basic duty on plywood. The exemption under Rule 8(1) reduced the duty otherwise leviable on the final goods, and Clause 37(4) made the refund and exemption provisions applicable to the special duty as far as may be. The later wording in the Finance Bill, 1983, expressly excluding input-credit type notifications from the special duty base, was cited as confirming this construction. en-us Tue, 24 May 1983 00:00:00 +0530 Wed, 27 Aug 2014 12:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166153 Special excise duty under the Finance Bill, 1978 was to be computed on the net excise duty remaining after giving effect to the exemption for duty already paid on inputs under Notification No. 178/77, not on the gross basic duty on plywood. The exemption under Rule 8(1) reduced the duty otherwise leviable on the final goods, and Clause 37(4) made the refund and exemption provisions applicable to the special duty as far as may be. The later wording in the Finance Bill, 1983, expressly excluding input-credit type notifications from the special duty base, was cited as confirming this construction. Case-Laws Central Excise Tue, 24 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166153