https://www.taxtmi.com/caselaws?id=97850 The Tribunal set aside the impugned order, allowing the appeal on merits with consequential benefits. The duty liability on mineral water "Trupthi" was upheld even prior to 16-3-1995 due to the manufacturing process involved. The product was classified under sub-heading No. 2201.90 of the Central Excise Tariff. The extended period of limitation for demanding central excise duty was invoked but restricted to a specific period. The assessable value and quantum of duty payable were determined based on the cum-duty price. Eligibility for Modvat credit was extended to NEPC. The majority order favored the appellant on merits. en-us Fri, 11 May 2001 00:00:00 +0530 Wed, 18 Jan 2012 13:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97850 The Tribunal set aside the impugned order, allowing the appeal on merits with consequential benefits. The duty liability on mineral water "Trupthi" was upheld even prior to 16-3-1995 due to the manufacturing process involved. The product was classified under sub-heading No. 2201.90 of the Central Excise Tariff. The extended period of limitation for demanding central excise duty was invoked but restricted to a specific period. The assessable value and quantum of duty payable were determined based on the cum-duty price. Eligibility for Modvat credit was extended to NEPC. The majority order favored the appellant on merits. Case-Laws Central Excise Fri, 11 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97850