https://www.taxtmi.com/caselaws?id=173967 Deemed credit on aluminium shots was held admissible where the shots were manufactured from duty-paid aluminium ingots and both products fell under unwrought aluminium attracting the same duty rate. The Tribunal found that the credit claimed on the shots could not exceed the credit otherwise available on the ingots, so no excess credit had been taken. On that factual and classification basis, the dispute was treated as revenue neutral and the demand was set aside, with the benefit claimed upheld. en-us Mon, 12 Jan 2009 00:00:00 +0530 Fri, 25 Sep 2015 15:39:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173967 Deemed credit on aluminium shots was held admissible where the shots were manufactured from duty-paid aluminium ingots and both products fell under unwrought aluminium attracting the same duty rate. The Tribunal found that the credit claimed on the shots could not exceed the credit otherwise available on the ingots, so no excess credit had been taken. On that factual and classification basis, the dispute was treated as revenue neutral and the demand was set aside, with the benefit claimed upheld. Case-Laws Central Excise Mon, 12 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173967