https://www.taxtmi.com/caselaws?id=44575 Tax credit for excise duty was restricted to duty chargeable under the Central Excises and Salt Act, following earlier precedent, so the broader claim for credit failed. For relief computation, separately excisable paper products had to be treated independently because each type was assessed under different tariff entries as produced, so base-year production was to be calculated separately for each type of paper. The result was that the excise-credit challenge failed, while the separate-treatment principle for relief computation was accepted. en-us Thu, 08 May 1997 00:00:00 +0530 Thu, 01 Jul 2010 10:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44575 Tax credit for excise duty was restricted to duty chargeable under the Central Excises and Salt Act, following earlier precedent, so the broader claim for credit failed. For relief computation, separately excisable paper products had to be treated independently because each type was assessed under different tariff entries as produced, so base-year production was to be calculated separately for each type of paper. The result was that the excise-credit challenge failed, while the separate-treatment principle for relief computation was accepted. Case-Laws Central Excise Thu, 08 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44575