Duty Payment on Non-Dutiable Goods: Credit Availment Permitted, Benefitting Manufacturers and Purchasers, Favoring Revenue Authorities.

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....Payment of duty on non dutiable goods - once the credit availed is allowed to be utilized for payment of duty the benefit thereunder accrues to two parties, one to the manufacturer of the final product himself and another to the purchaser of the such product, - prima facie the issue is in favor of revenue.. - AT....