M/s CENTUARY FIBRE PLATES PVT. LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE, HYDERABAD - Central Excise - CESTAT BANGALORE - Tri - Eligibility for concessional rate under Notification No.1/2011 PU foam cleared for captive consumption at concessional 1 percent rate of duty - Held that - Following SHIVALIK AGRO POLY PRODUCTS LTD. Versus COLLR. OF C. EX., CHANDIGARH 1999 (9) TMI 215 - CEGAT, NEW DELHI - If credit has been taken but the duty is debited subsequently, benefit of exemption under Notific................................... Central Excise - Case Laws
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