https://www.taxtmi.com/caselaws?id=354652 Duty on intermediate bleached cotton fabrics used captively to manufacture plastic coated fabrics was held unsustainable because the duty paid at the intermediate stage was creditable under the Cenvat/Central Excise credit rules. Since the final coated fabrics had already suffered duty and the same incidence would be offset through available credit, the dispute was treated as revenue neutral. Applying the earlier decision in the assessee's own case and the settled credit principle, the Tribunal held that no maintainable demand arose on the intermediate product and the assessee succeeded. en-us Wed, 13 Dec 2017 00:00:00 +0530 Sat, 10 Feb 2018 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354652 Duty on intermediate bleached cotton fabrics used captively to manufacture plastic coated fabrics was held unsustainable because the duty paid at the intermediate stage was creditable under the Cenvat/Central Excise credit rules. Since the final coated fabrics had already suffered duty and the same incidence would be offset through available credit, the dispute was treated as revenue neutral. Applying the earlier decision in the assessee's own case and the settled credit principle, the Tribunal held that no maintainable demand arose on the intermediate product and the assessee succeeded. Case-Laws Central Excise Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354652