https://www.taxtmi.com/caselaws?id=120466 Modvat credit taken after duty had been paid on cable jointing kits under departmental insistence was not treated as a fresh illegality where the goods had already been held non-excisable and the earlier Tribunal direction required restoration of the duty debit by reversal of the RG 23A Part II entry. The commentary notes that any challenge to inadmissible credit could be pursued separately in accordance with law, and that the assessee's conduct remained consistent with the department's stand, the High Court ruling and the prior Tribunal order. On those facts, demand, interest and penalty were considered unsustainable, and invocation of Rule 57C after nearly eight years was viewed as untenable. en-us Thu, 16 Nov 2006 00:00:00 +0530 Fri, 20 Jul 2012 11:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120466 Modvat credit taken after duty had been paid on cable jointing kits under departmental insistence was not treated as a fresh illegality where the goods had already been held non-excisable and the earlier Tribunal direction required restoration of the duty debit by reversal of the RG 23A Part II entry. The commentary notes that any challenge to inadmissible credit could be pursued separately in accordance with law, and that the assessee's conduct remained consistent with the department's stand, the High Court ruling and the prior Tribunal order. On those facts, demand, interest and penalty were considered unsustainable, and invocation of Rule 57C after nearly eight years was viewed as untenable. Case-Laws Central Excise Thu, 16 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120466