https://www.taxtmi.com/caselaws?id=343010 Excise duty on inputs cleared to a sister concern was payable only on the net quantity actually retained after return of part of the goods, because duty had already been discharged on that retained quantity. A demand to levy duty on the quantity initially cleared but subsequently returned was unsustainable, as the returned goods could not be treated as a final removal attracting duty. The document notes that the other issues were not separately examined, and the revenue challenge failed. en-us Mon, 03 Apr 2017 00:00:00 +0530 Fri, 17 Nov 2017 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343010 Excise duty on inputs cleared to a sister concern was payable only on the net quantity actually retained after return of part of the goods, because duty had already been discharged on that retained quantity. A demand to levy duty on the quantity initially cleared but subsequently returned was unsustainable, as the returned goods could not be treated as a final removal attracting duty. The document notes that the other issues were not separately examined, and the revenue challenge failed. Case-Laws Central Excise Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343010