https://www.taxtmi.com/caselaws?id=78577 Credit was not admissible on a Continuous Mixture under Rule 57Q because goods under Heading 8474 were specifically excluded from capital goods. The Thermostat issue required fresh adjudication since it was claimed to be used with the oil-bath cooling mechanism and was not shown to be expressly excluded, while the credit quantification appeared to exceed the amount actually availed. Penalty was not sustainable in a bona fide interpretational dispute where substantial relief was granted on the demand and the main issue was remanded. en-us Tue, 16 Feb 2010 00:00:00 +0530 Mon, 29 Nov 2010 09:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78577 Credit was not admissible on a Continuous Mixture under Rule 57Q because goods under Heading 8474 were specifically excluded from capital goods. The Thermostat issue required fresh adjudication since it was claimed to be used with the oil-bath cooling mechanism and was not shown to be expressly excluded, while the credit quantification appeared to exceed the amount actually availed. Penalty was not sustainable in a bona fide interpretational dispute where substantial relief was granted on the demand and the main issue was remanded. Case-Laws Central Excise Tue, 16 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78577