https://www.taxtmi.com/caselaws?id=96300 After the statutory amendment in Section 110 of the Finance Act, 2000, duty demands arising from reclassification of goods could be sustained for the six months preceding the show cause notice, and the demand for that period was upheld. The grant of Modvat credit on inputs used in manufacture was left undisturbed because the Revenue had not challenged that relief, so there was no basis to interfere. The principal challenge to the demand therefore failed, while the credit benefit remained intact and the appeals were dismissed. en-us Wed, 10 Jan 2001 00:00:00 +0530 Tue, 20 Dec 2011 17:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96300 After the statutory amendment in Section 110 of the Finance Act, 2000, duty demands arising from reclassification of goods could be sustained for the six months preceding the show cause notice, and the demand for that period was upheld. The grant of Modvat credit on inputs used in manufacture was left undisturbed because the Revenue had not challenged that relief, so there was no basis to interfere. The principal challenge to the demand therefore failed, while the credit benefit remained intact and the appeals were dismissed. Case-Laws Central Excise Wed, 10 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96300