https://www.taxtmi.com/caselaws?id=126104 The Tribunal rejected the Revenue's appeal against the vacating of demand and penalty by the Commissioner (Appeals) in a case involving eligibility for Modvat benefit and Section 4(4)(d)(ii) benefit for clearances made without following statutory formalities. The Tribunal upheld the Commissioner's decision that the respondents were entitled to Modvat benefit on duty paid inputs and that the clearances were not liable for duty, emphasizing that such clearances can still be eligible for these benefits despite not following statutory formalities. en-us Tue, 24 Mar 2009 00:00:00 +0530 Fri, 02 Nov 2012 12:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126104 The Tribunal rejected the Revenue's appeal against the vacating of demand and penalty by the Commissioner (Appeals) in a case involving eligibility for Modvat benefit and Section 4(4)(d)(ii) benefit for clearances made without following statutory formalities. The Tribunal upheld the Commissioner's decision that the respondents were entitled to Modvat benefit on duty paid inputs and that the clearances were not liable for duty, emphasizing that such clearances can still be eligible for these benefits despite not following statutory formalities. Case-Laws Central Excise Tue, 24 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126104