https://www.taxtmi.com/caselaws?id=95475 Block board is treated as classifiable under Heading 4408.90 as "similar laminated wood" on the basis of the binding Supreme Court view, rather than under Heading 4410.90. Entitlement to Modvat credit depends on proof that inputs were duty-paid and on verification by the Assistant Collector, while Small Scale Industry exemption under Notifications 175/86 and 1/93 requires evidence establishing eligibility as a small scale unit. A duty demand linked to the revised classification list and show cause notice is treated as within the proceedings and not barred by limitation. en-us Fri, 02 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 16:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95475 Block board is treated as classifiable under Heading 4408.90 as "similar laminated wood" on the basis of the binding Supreme Court view, rather than under Heading 4410.90. Entitlement to Modvat credit depends on proof that inputs were duty-paid and on verification by the Assistant Collector, while Small Scale Industry exemption under Notifications 175/86 and 1/93 requires evidence establishing eligibility as a small scale unit. A duty demand linked to the revised classification list and show cause notice is treated as within the proceedings and not barred by limitation. Case-Laws Central Excise Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95475