https://www.taxtmi.com/caselaws?id=41290 The court allowed the appeal in part, quashing the tax credit certificates issued for the years 1968-69 and 1969-70. It directed the respondents to issue new tax credit certificates for these years, treating each item in Item 17 of the First Schedule to the Central Excises and Salt Act separately and excluding the shortfall under Item 17(3). The special excise duty was not to be considered in the tax credit calculation. The writ appeal was allowed in part, with no costs awarded. en-us Tue, 22 Sep 1981 00:00:00 +0530 Wed, 20 Aug 2014 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41290 The court allowed the appeal in part, quashing the tax credit certificates issued for the years 1968-69 and 1969-70. It directed the respondents to issue new tax credit certificates for these years, treating each item in Item 17 of the First Schedule to the Central Excises and Salt Act separately and excluding the shortfall under Item 17(3). The special excise duty was not to be considered in the tax credit calculation. The writ appeal was allowed in part, with no costs awarded. Case-Laws Central Excise Tue, 22 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41290