https://www.taxtmi.com/caselaws?id=170357 The government set aside the impugned Orders-in-Appeal, allowing the revision applications. It was concluded that the All Industry Duty Rates (AIR) of duty drawback are admissible even if the inputs used have a "Nil" duty rate, considering duties suffered at prior stages and on input services and packing materials. The observations regarding CENVAT credit on capital goods were also found invalid. The revision applications succeeded, and the duty drawback claims were deemed admissible to the applicant. en-us Wed, 23 Oct 2013 00:00:00 +0530 Fri, 22 May 2015 18:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170357 The government set aside the impugned Orders-in-Appeal, allowing the revision applications. It was concluded that the All Industry Duty Rates (AIR) of duty drawback are admissible even if the inputs used have a "Nil" duty rate, considering duties suffered at prior stages and on input services and packing materials. The observations regarding CENVAT credit on capital goods were also found invalid. The revision applications succeeded, and the duty drawback claims were deemed admissible to the applicant. Case-Laws Customs Wed, 23 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170357