https://www.taxtmi.com/caselaws?id=85913 The appeal involved duty evasion and penalty imposition related to manufacturing goods without paying duty and consuming them captively. The lower authority's classification of the items as goods was upheld. The duty demand for a specific period was confirmed, while the demand for an earlier period was deemed time-barred. The appellants were granted Modvat credit subject to verification. The penalty imposed was reduced to Rs. 5,000. The judgment affirmed the duty demand, granted Modvat credit, and reduced the penalty amount, disposing of the appeal accordingly. en-us Tue, 06 Aug 1996 00:00:00 +0530 Mon, 08 Aug 2011 18:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85913 The appeal involved duty evasion and penalty imposition related to manufacturing goods without paying duty and consuming them captively. The lower authority's classification of the items as goods was upheld. The duty demand for a specific period was confirmed, while the demand for an earlier period was deemed time-barred. The appellants were granted Modvat credit subject to verification. The penalty imposed was reduced to Rs. 5,000. The judgment affirmed the duty demand, granted Modvat credit, and reduced the penalty amount, disposing of the appeal accordingly. Case-Laws Central Excise Tue, 06 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85913