https://www.taxtmi.com/caselaws?id=54503 Duty demand for periods before and after 1-3-1986 was examined against earlier appellate findings and admissible input credit. The demand up to 28-2-1986 had already been set aside and could not survive in the de novo proceedings. For the post-1-3-1986 period, inputs outside Chapter Heading 72.03 supported the assessee's claim, while inputs under Heading 72.03 attracted Modvat credit on duty-paid inputs and deemed credit where applicable, which neutralised the demand. Confirmation of duty without accounting for admissible credit was therefore unsustainable. en-us Thu, 05 May 2005 00:00:00 +0530 Wed, 20 Oct 2010 13:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54503 Duty demand for periods before and after 1-3-1986 was examined against earlier appellate findings and admissible input credit. The demand up to 28-2-1986 had already been set aside and could not survive in the de novo proceedings. For the post-1-3-1986 period, inputs outside Chapter Heading 72.03 supported the assessee's claim, while inputs under Heading 72.03 attracted Modvat credit on duty-paid inputs and deemed credit where applicable, which neutralised the demand. Confirmation of duty without accounting for admissible credit was therefore unsustainable. Case-Laws Central Excise Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54503