https://www.taxtmi.com/caselaws?id=123100 Negligible shortages of inputs in a large manufacturing operation did not justify denial of Modvat credit where the records showed corresponding excesses and there was no allegation of diversion, clandestine removal, theft, or other mala fide conduct; the credit denial was set aside. Coal ash cleared from the factory was held not to be excisable because burning coal did not amount to manufacture and marketability was not established, so the duty demand failed. With no surviving duty demand on coal ash, the consequential penalty also could not stand; the impugned order was set aside and the appeal succeeded. en-us Wed, 05 Dec 2007 00:00:00 +0530 Tue, 19 Sep 2017 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123100 Negligible shortages of inputs in a large manufacturing operation did not justify denial of Modvat credit where the records showed corresponding excesses and there was no allegation of diversion, clandestine removal, theft, or other mala fide conduct; the credit denial was set aside. Coal ash cleared from the factory was held not to be excisable because burning coal did not amount to manufacture and marketability was not established, so the duty demand failed. With no surviving duty demand on coal ash, the consequential penalty also could not stand; the impugned order was set aside and the appeal succeeded. Case-Laws Central Excise Wed, 05 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123100