https://www.taxtmi.com/caselaws?id=116212 The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the appellants in a case concerning the demand and penalty imposed on them for irregularly availing Modvat credit on imported copper concentrate for manufacturing copper anodes. The judge found that the samples drawn for testing the imported material were indeed used in relation to the manufacture of copper anodes, based on the argument presented by the appellants' counsel and precedent set in a previous case. As a result, the demand and penalty were waived, providing relief to the appellants. en-us Wed, 06 Apr 2005 00:00:00 +0530 Fri, 08 Jun 2012 18:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116212 The Appellate Tribunal CESTAT, CHENNAI ruled in favor of the appellants in a case concerning the demand and penalty imposed on them for irregularly availing Modvat credit on imported copper concentrate for manufacturing copper anodes. The judge found that the samples drawn for testing the imported material were indeed used in relation to the manufacture of copper anodes, based on the argument presented by the appellants' counsel and precedent set in a previous case. As a result, the demand and penalty were waived, providing relief to the appellants. Case-Laws Central Excise Wed, 06 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116212