https://www.taxtmi.com/caselaws?id=107953 Where sale price is cum-duty, the embedded duty must be excluded while computing assessable value, and the duty liability must be recalculated accordingly. On Modvat credit, substantive entitlement on duty-paid inputs cannot be denied for mere procedural non-compliance if payment of duty and use of inputs are verifiable from documents. The procedural lapse in filing declarations may be condoned for limited verification in de novo proceedings. The matter was remanded for fresh consideration by the original authority after allowing the assessee an opportunity to produce evidence on valuation and credit. en-us Thu, 11 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 10:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107953 Where sale price is cum-duty, the embedded duty must be excluded while computing assessable value, and the duty liability must be recalculated accordingly. On Modvat credit, substantive entitlement on duty-paid inputs cannot be denied for mere procedural non-compliance if payment of duty and use of inputs are verifiable from documents. The procedural lapse in filing declarations may be condoned for limited verification in de novo proceedings. The matter was remanded for fresh consideration by the original authority after allowing the assessee an opportunity to produce evidence on valuation and credit. Case-Laws Central Excise Thu, 11 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107953