https://www.taxtmi.com/caselaws?id=89811 The Tribunal upheld the Revenue's classification of goods under Tariff sub-heading 2001.10, considering the transfer between factories as a sale. The demand for duty within the limitation period was deemed valid, while the appellants were advised on potential Modvat credit eligibility. Confiscation of plant and machinery and personal penalty imposition were set aside due to unresolved legal issues. The appeal was dismissed, affirming the Revenue's position on classification and duty demand, with further guidance provided on Modvat credit entitlement. en-us Mon, 27 Jul 1998 00:00:00 +0530 Thu, 29 Sep 2011 17:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89811 The Tribunal upheld the Revenue's classification of goods under Tariff sub-heading 2001.10, considering the transfer between factories as a sale. The demand for duty within the limitation period was deemed valid, while the appellants were advised on potential Modvat credit eligibility. Confiscation of plant and machinery and personal penalty imposition were set aside due to unresolved legal issues. The appeal was dismissed, affirming the Revenue's position on classification and duty demand, with further guidance provided on Modvat credit entitlement. Case-Laws Central Excise Mon, 27 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89811