https://www.taxtmi.com/caselaws?id=91282 The appeal in the case focused on Modvat credit for various inputs, maintenance of RG 23A register, limitation period for credit, and penalty imposition. The court allowed the appeal in part, holding the demand for inputs other than steel as time-barred due to lack of evidence of misdescription. The court directed the Commissioner to assess the situation regarding steel inputs and credit, acknowledging that the Department was aware of the steel inputs being received and credited despite the appellant's failure to maintain the RG 23A register. The penalty for unclear declaration of goods was set aside due to the transitional nature of the Modvat procedure during the relevant period. en-us Tue, 27 Oct 1998 00:00:00 +0530 Mon, 17 Oct 2011 10:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91282 The appeal in the case focused on Modvat credit for various inputs, maintenance of RG 23A register, limitation period for credit, and penalty imposition. The court allowed the appeal in part, holding the demand for inputs other than steel as time-barred due to lack of evidence of misdescription. The court directed the Commissioner to assess the situation regarding steel inputs and credit, acknowledging that the Department was aware of the steel inputs being received and credited despite the appellant's failure to maintain the RG 23A register. The penalty for unclear declaration of goods was set aside due to the transitional nature of the Modvat procedure during the relevant period. Case-Laws Central Excise Tue, 27 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91282