https://www.taxtmi.com/caselaws?id=46855 Accrued money credit earned from duty-paid inputs before rescission of the relevant notifications remained available for payment of excise duty on vanaspati or soap, and the later benefits under Notification Nos. 45/89 and 46/89 were treated as additional. The court applied an earlier Division Bench ruling on the same question and directed corresponding adjustments in the petitioner's personal ledger accounts. The operative position was that the accumulated credit could be utilised notwithstanding rescission, without excluding the subsequent notification benefits. en-us Thu, 07 Mar 1991 00:00:00 +0530 Sat, 24 Jul 2010 12:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46855 Accrued money credit earned from duty-paid inputs before rescission of the relevant notifications remained available for payment of excise duty on vanaspati or soap, and the later benefits under Notification Nos. 45/89 and 46/89 were treated as additional. The court applied an earlier Division Bench ruling on the same question and directed corresponding adjustments in the petitioner's personal ledger accounts. The operative position was that the accumulated credit could be utilised notwithstanding rescission, without excluding the subsequent notification benefits. Case-Laws Central Excise Thu, 07 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46855