https://www.taxtmi.com/caselaws?id=120887 The judgment favored the appellants, highlighting the procedural nature of the lapse in availing Modvat credit on Capital Goods, the time-barred Show Cause Notice, and the condonable error regarding the interchange of electric motors in an Integrated Steel Plant. The appeals were allowed with consequential relief, with the court ruling in favor of the appellants due to procedural errors and time limitations on the Notice. en-us Wed, 20 Dec 2006 00:00:00 +0530 Wed, 25 Jul 2012 12:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120887 The judgment favored the appellants, highlighting the procedural nature of the lapse in availing Modvat credit on Capital Goods, the time-barred Show Cause Notice, and the condonable error regarding the interchange of electric motors in an Integrated Steel Plant. The appeals were allowed with consequential relief, with the court ruling in favor of the appellants due to procedural errors and time limitations on the Notice. Case-Laws Central Excise Wed, 20 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120887