https://www.taxtmi.com/caselaws?id=100623 Glued insulated rail joints were treated as classifiable under sub-heading 8530.00 on the basis of an earlier Tribunal decision on the same product, and the existing classification was upheld. The Modvat credit question was remitted to the adjudicating authority for limited re-examination, with the instruction that admissible credit be worked out if the assessee was otherwise eligible. The redemption fine and personal penalty were found excessive and were reduced. en-us Fri, 17 Aug 2001 00:00:00 +0530 Fri, 03 Feb 2012 15:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100623 Glued insulated rail joints were treated as classifiable under sub-heading 8530.00 on the basis of an earlier Tribunal decision on the same product, and the existing classification was upheld. The Modvat credit question was remitted to the adjudicating authority for limited re-examination, with the instruction that admissible credit be worked out if the assessee was otherwise eligible. The redemption fine and personal penalty were found excessive and were reduced. Case-Laws Central Excise Fri, 17 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100623