https://www.taxtmi.com/caselaws?id=113814 The Tribunal granted a stay and scheduled the appeal for final disposal on 15th March 2004, finding in favor of the appellant. The duty demand confirmation was based on parts manufactured for captive consumption due to unavailability of a specific exemption notification. The Tribunal held that the appellant could avail Modvat credit, negating the revenue neutrality argument and extended limitation period due to lack of mala fide intention, thus supporting the appellant's case. en-us Fri, 13 Feb 2004 00:00:00 +0530 Tue, 08 May 2012 15:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113814 The Tribunal granted a stay and scheduled the appeal for final disposal on 15th March 2004, finding in favor of the appellant. The duty demand confirmation was based on parts manufactured for captive consumption due to unavailability of a specific exemption notification. The Tribunal held that the appellant could avail Modvat credit, negating the revenue neutrality argument and extended limitation period due to lack of mala fide intention, thus supporting the appellant's case. Case-Laws Central Excise Fri, 13 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113814