https://www.taxtmi.com/caselaws?id=191626 The case involved an appeal by the Revenue against a company for not maintaining separate inventory of inputs used for manufacturing certain products and not paying duty as required. The Revenue argued for duty payment due to the lack of separate accounts, while the company relied on Tribunal decisions and a Supreme Court ruling stating that reversal of credit at clearance exempts duty payment. The Member (Technical) upheld the company's position, citing the Supreme Court ruling and Tribunal decisions, rejecting the Revenue's appeal and supporting the original order. en-us Fri, 01 Feb 2008 00:00:00 +0530 Mon, 10 Apr 2017 10:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191626 The case involved an appeal by the Revenue against a company for not maintaining separate inventory of inputs used for manufacturing certain products and not paying duty as required. The Revenue argued for duty payment due to the lack of separate accounts, while the company relied on Tribunal decisions and a Supreme Court ruling stating that reversal of credit at clearance exempts duty payment. The Member (Technical) upheld the company's position, citing the Supreme Court ruling and Tribunal decisions, rejecting the Revenue's appeal and supporting the original order. Case-Laws Central Excise Fri, 01 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191626