https://www.taxtmi.com/caselaws?id=90062 Unbranded chewing tobacco captively consumed in the manufacture of branded chewing tobacco was treated as dutiable for the relevant period, with the Tribunal noting that the commodity had become liable to duty from 1-3-1994 and that the Modvat scheme then covered chewing tobacco. Corresponding Modvat credit of the duty paid was available, subject to compliance with the prescribed procedure and notification conditions. Penalty was not justified because the record did not disclose a proper basis for penal action or wilful default, and was therefore set aside. en-us Fri, 13 Feb 1998 00:00:00 +0530 Mon, 03 Oct 2011 12:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90062 Unbranded chewing tobacco captively consumed in the manufacture of branded chewing tobacco was treated as dutiable for the relevant period, with the Tribunal noting that the commodity had become liable to duty from 1-3-1994 and that the Modvat scheme then covered chewing tobacco. Corresponding Modvat credit of the duty paid was available, subject to compliance with the prescribed procedure and notification conditions. Penalty was not justified because the record did not disclose a proper basis for penal action or wilful default, and was therefore set aside. Case-Laws Central Excise Fri, 13 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90062