https://www.taxtmi.com/caselaws?id=605 On removal of moulds or other input-capital goods after credit had been availed, duty liability was governed by the credit provisions requiring payment of an amount equal to the credit taken. The prevailing duty rate on the date of clearance did not create any additional liability where that credit-based amount had already been paid. On that interpretation, the demand for differential duty was not sustainable, and relief followed for the assessee. en-us Mon, 12 Jun 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=605 On removal of moulds or other input-capital goods after credit had been availed, duty liability was governed by the credit provisions requiring payment of an amount equal to the credit taken. The prevailing duty rate on the date of clearance did not create any additional liability where that credit-based amount had already been paid. On that interpretation, the demand for differential duty was not sustainable, and relief followed for the assessee. Case-Laws Central Excise Mon, 12 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=605