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    <title>2002 (11) TMI 772 - CEGAT DELHI</title>
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    <description>Credit of Additional Duty of Excise paid on textile inputs was treated as usable under Rule 57AB to discharge the corresponding Additional Duty of Excise on the final product under the two duty enactments. The analysis follows earlier Tribunal authority construing the credit scheme as permitting such set-off for the relevant period. On that construction, the credit remained admissible for payment of the duty in question, and the demand was not sustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=173234</link>
      <description>Credit of Additional Duty of Excise paid on textile inputs was treated as usable under Rule 57AB to discharge the corresponding Additional Duty of Excise on the final product under the two duty enactments. The analysis follows earlier Tribunal authority construing the credit scheme as permitting such set-off for the relevant period. On that construction, the credit remained admissible for payment of the duty in question, and the demand was not sustainable.</description>
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