https://www.taxtmi.com/caselaws?id=97688 The Tribunal allowed the appeal, setting aside the Commissioner's decision to confirm duty demand, penalty, and interest. It held that the appellants were entitled to the exemption under Notification No. 19/88-C.E. for granulated slag as they had not availed Modvat credit on inputs. Consequential relief was granted, and the denial of the exemption based on Modvat credit availed under another notification was deemed unjustified. The Tribunal found that the appellants had fulfilled the conditions of the exemption notification, leading to a favorable outcome for the appellants. en-us Fri, 17 Nov 2000 00:00:00 +0530 Tue, 17 Jan 2012 16:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97688 The Tribunal allowed the appeal, setting aside the Commissioner's decision to confirm duty demand, penalty, and interest. It held that the appellants were entitled to the exemption under Notification No. 19/88-C.E. for granulated slag as they had not availed Modvat credit on inputs. Consequential relief was granted, and the denial of the exemption based on Modvat credit availed under another notification was deemed unjustified. The Tribunal found that the appellants had fulfilled the conditions of the exemption notification, leading to a favorable outcome for the appellants. Case-Laws Central Excise Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97688