https://www.taxtmi.com/caselaws?id=1709 The phrase "on which the appropriate amount of duty of excise has already been paid" in the exemption notification requires that the raw material must have actually suffered excise duty at the correct or specified rate. Where the raw material was not liable to duty or the duty payable was nil, no duty was in fact paid and the exemption does not apply. The notification is directed at avoiding cascading duty, but only when duty has already been paid on the input material. en-us Wed, 12 Dec 2001 00:00:00 +0530 Thu, 20 Feb 2025 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1709 The phrase "on which the appropriate amount of duty of excise has already been paid" in the exemption notification requires that the raw material must have actually suffered excise duty at the correct or specified rate. Where the raw material was not liable to duty or the duty payable was nil, no duty was in fact paid and the exemption does not apply. The notification is directed at avoiding cascading duty, but only when duty has already been paid on the input material. Case-Laws Central Excise Wed, 12 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1709