https://www.taxtmi.com/caselaws?id=355679 Imported inputs cleared under a concessional regime for manufacture of excisable goods were substantially used in production, and the balance was re-exported under the governing rules. The prior decision in the assessee's own case treated such re-exported unused inputs as if they had not been imported for the relevant purpose, so no duty demand could be sustained on that basis. Applying that principle, the duty demand was held unsustainable. en-us Fri, 08 Dec 2017 00:00:00 +0530 Sat, 17 Feb 2018 06:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355679 Imported inputs cleared under a concessional regime for manufacture of excisable goods were substantially used in production, and the balance was re-exported under the governing rules. The prior decision in the assessee's own case treated such re-exported unused inputs as if they had not been imported for the relevant purpose, so no duty demand could be sustained on that basis. Applying that principle, the duty demand was held unsustainable. Case-Laws Central Excise Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355679