https://www.taxtmi.com/caselaws?id=170553 Duty set-off under Notification No. 225/86-C.E. was held admissible for MEG used to manufacture PSF cleared without duty under Rule 191BB for export-linked production, because such clearance was not treated as clearance of exempted goods and was to be read on the same footing as export clearances under bond. The separate objection based on alleged short receipt of MEG also failed, as the quantities across the bills of entry were reconciled and no net shortage remained. On that basis, the disallowance of set-off was not sustained and the Revenue's claim was rejected. en-us Mon, 03 May 2010 00:00:00 +0530 Tue, 02 Jun 2015 12:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170553 Duty set-off under Notification No. 225/86-C.E. was held admissible for MEG used to manufacture PSF cleared without duty under Rule 191BB for export-linked production, because such clearance was not treated as clearance of exempted goods and was to be read on the same footing as export clearances under bond. The separate objection based on alleged short receipt of MEG also failed, as the quantities across the bills of entry were reconciled and no net shortage remained. On that basis, the disallowance of set-off was not sustained and the Revenue's claim was rejected. Case-Laws Central Excise Mon, 03 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170553