https://www.taxtmi.com/caselaws?id=340592 Duty-paid inputs removed as such after the CENVAT credit taken on them was reversed or otherwise made good were held outside the scope of Notification No. 22/2003-CE, because such goods retained their duty-paid character even when transferred to an export oriented unit. The conditions of a duty-free procurement exemption could not be applied to inputs on which duty had already been borne and for which credit had been duly neutralised. On that basis, the excise demand and penalty were unsustainable and were set aside. en-us Tue, 28 Feb 2017 00:00:00 +0530 Thu, 23 Mar 2017 09:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340592 Duty-paid inputs removed as such after the CENVAT credit taken on them was reversed or otherwise made good were held outside the scope of Notification No. 22/2003-CE, because such goods retained their duty-paid character even when transferred to an export oriented unit. The conditions of a duty-free procurement exemption could not be applied to inputs on which duty had already been borne and for which credit had been duly neutralised. On that basis, the excise demand and penalty were unsustainable and were set aside. Case-Laws Central Excise Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340592