Duty paid goods’ doesn’t mean duty has to be paid before using the goods in manufacture

Excise & Customs : Goods on which duty is paid by 5th/6th of next month must be regarded as 'duty paid' goods; and therefore, if an exemption is conditional upon use of 'duty paid' motor spirit, said exemption may be availed in respect of final product using 'motor spirit', on which duty is paid by 5th/6th of next month