https://www.taxtmi.com/caselaws?id=173077 Where an assessee had availed credit and used that credit to discharge duty, the dispute was treated as revenue neutral because the arrangement caused no net loss to the Revenue. On that basis, prior Tribunal and Supreme Court authority was applied to hold that the duty demand and the direction to deposit amounts under Section 11D of the Central Excise Act could not be sustained in the manner proposed. The demand and related direction were set aside, and consequential relief followed. en-us Thu, 05 Oct 2006 00:00:00 +0530 Mon, 13 Feb 2017 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173077 Where an assessee had availed credit and used that credit to discharge duty, the dispute was treated as revenue neutral because the arrangement caused no net loss to the Revenue. On that basis, prior Tribunal and Supreme Court authority was applied to hold that the duty demand and the direction to deposit amounts under Section 11D of the Central Excise Act could not be sustained in the manner proposed. The demand and related direction were set aside, and consequential relief followed. Case-Laws Central Excise Thu, 05 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173077