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    <title>Manufacturers Using CENVAT Credit Ineligible for Excise Duty Portion of AIR Duty Drawback.</title>
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    <description>Duty Drawback - All Industry Rate (AIR) - Excise portion of AIR - Since the manufacturer has availed the benefit of CENVAT credit and the same is not in dispute, we are of the view that the appellant will not be entitled to the excise portion of AIR.</description>
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      <title>Manufacturers Using CENVAT Credit Ineligible for Excise Duty Portion of AIR Duty Drawback.</title>
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      <description>Duty Drawback - All Industry Rate (AIR) - Excise portion of AIR - Since the manufacturer has availed the benefit of CENVAT credit and the same is not in dispute, we are of the view that the appellant will not be entitled to the excise portion of AIR.</description>
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