https://www.taxtmi.com/caselaws?id=81659 The appeal was successful as the Appellate Tribunal CEGAT, CALCUTTA allowed it on all counts. The Tribunal found in favor of the appellants regarding the demand for modvat credit and penalty, highlighting procedural irregularities and lack of merit in the Additional Collector's order. It was established that oxygen, acetylene, and arc welding electrodes were eligible for modvat benefit due to their direct involvement in the manufacturing process. The Tribunal also ruled that the demand for recovery of modvat credit was time-barred, as the notice was issued beyond the permissible period without any evidence of suppression or wilful misstatement. en-us Wed, 30 Oct 1991 00:00:00 +0530 Tue, 28 Jun 2011 10:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81659 The appeal was successful as the Appellate Tribunal CEGAT, CALCUTTA allowed it on all counts. The Tribunal found in favor of the appellants regarding the demand for modvat credit and penalty, highlighting procedural irregularities and lack of merit in the Additional Collector's order. It was established that oxygen, acetylene, and arc welding electrodes were eligible for modvat benefit due to their direct involvement in the manufacturing process. The Tribunal also ruled that the demand for recovery of modvat credit was time-barred, as the notice was issued beyond the permissible period without any evidence of suppression or wilful misstatement. Case-Laws Central Excise Wed, 30 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81659