https://www.taxtmi.com/caselaws?id=46868 An exemption under Notification No. 193/86-C.E. is available only where the immediate raw material used in manufacture had actually suffered excise duty at the appropriate rate and no credit was taken; nil-duty or exempt inputs do not satisfy the condition that duty has "already been paid." The expression applies to the immediate input in the manufacturing chain, not to an earlier processing stage. The text also notes that a later circular cannot govern an earlier order, earlier instructions tied to a different notification have limited relevance, and a competitor's mistaken benefit does not create a claim of parity. The exemption claim therefore failed. en-us Tue, 11 Nov 2003 00:00:00 +0530 Sat, 24 Jul 2010 13:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46868 An exemption under Notification No. 193/86-C.E. is available only where the immediate raw material used in manufacture had actually suffered excise duty at the appropriate rate and no credit was taken; nil-duty or exempt inputs do not satisfy the condition that duty has "already been paid." The expression applies to the immediate input in the manufacturing chain, not to an earlier processing stage. The text also notes that a later circular cannot govern an earlier order, earlier instructions tied to a different notification have limited relevance, and a competitor's mistaken benefit does not create a claim of parity. The exemption claim therefore failed. Case-Laws Central Excise Tue, 11 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46868