https://www.taxtmi.com/caselaws?id=88667 The Tribunal ruled that pulverizing plastic granules into moulding powder constitutes manufacture under Chapter 39 of the Central Excise Tariff Act, classified under sub-heading 3901.10. The extended period of limitation for duty demand was rejected as the department was aware of the activity without fraud. The issue of Modvat credit eligibility was remitted for further assessment. The Vice President supported these decisions, stressing compliance and the department's awareness of the appellants' activities. en-us Mon, 18 May 1998 00:00:00 +0530 Tue, 20 Sep 2011 14:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88667 The Tribunal ruled that pulverizing plastic granules into moulding powder constitutes manufacture under Chapter 39 of the Central Excise Tariff Act, classified under sub-heading 3901.10. The extended period of limitation for duty demand was rejected as the department was aware of the activity without fraud. The issue of Modvat credit eligibility was remitted for further assessment. The Vice President supported these decisions, stressing compliance and the department's awareness of the appellants' activities. Case-Laws Central Excise Mon, 18 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88667