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2010 (9) TMI 378

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..... SCN alleging that the credit is not available – Held that: - that Bill of Entry is the valid document prescribed and no provision has been made in the rules to take care of such a situation where additional duty is paid subsequently, cannot deprive the appellants of their substantive right to take credit having paid the duty and having utilized the components in the production of dutiable gods - a .....

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..... llants have paid the differential additional duty of customs and such components have been utilized by them in the manufacture of machines which have been cleared for home consumption on payment of duty. They have obtained the necessary certificate from the customs authorities regarding payment of the differential duty and on that basis, they have taken credit of the additional duty of customs on .....

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..... ed from them in respect of unutilized components, which they have used for producing dutiable goods sold for home consumption. In such a case, the appellants have a right to take credit of the additional duty of customs paid on the unutilized components. The fact that Bill of Entry is the valid document prescribed and no provision has been made in the rules to take care of such a situation where a .....

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