https://www.taxtmi.com/caselaws?id=88545 Rigid polyurethane foam furniture parts were treated as classifiable under Heading 3926.10 rather than Heading 9403.00, so the duty liability on the manufactured articles was confirmed and the small-scale exemption claim failed. The Tribunal, however, left Modvat entitlement to be examined by the proper officer if otherwise due, stating that minor procedural lapses should not defeat a substantive credit benefit. On the facts, the redemption fine was reduced and the penalty was deleted, while the credit issue remained open for consideration in accordance with law. en-us Thu, 26 Feb 1998 00:00:00 +0530 Mon, 19 Sep 2011 16:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88545 Rigid polyurethane foam furniture parts were treated as classifiable under Heading 3926.10 rather than Heading 9403.00, so the duty liability on the manufactured articles was confirmed and the small-scale exemption claim failed. The Tribunal, however, left Modvat entitlement to be examined by the proper officer if otherwise due, stating that minor procedural lapses should not defeat a substantive credit benefit. On the facts, the redemption fine was reduced and the penalty was deleted, while the credit issue remained open for consideration in accordance with law. Case-Laws Central Excise Thu, 26 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88545