https://www.taxtmi.com/caselaws?id=154948 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the Revenue regarding the classification of goods under the Central Excise Tariff Schedule, aligning with the Supreme Court's decision. The Tribunal allowed the assessee to claim MODVAT/CENVAT Credit with valid duty-paying documents but did not impose a penalty under Rule 25 of the Central Excise Rules, 2002, due to the lack of grounds and intent to evade duty. The appeal was partly allowed, and no penalty was imposed on the respondent, concluding the matter. en-us Thu, 19 Nov 2009 00:00:00 +0530 Fri, 30 Aug 2013 15:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154948 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the Revenue regarding the classification of goods under the Central Excise Tariff Schedule, aligning with the Supreme Court's decision. The Tribunal allowed the assessee to claim MODVAT/CENVAT Credit with valid duty-paying documents but did not impose a penalty under Rule 25 of the Central Excise Rules, 2002, due to the lack of grounds and intent to evade duty. The appeal was partly allowed, and no penalty was imposed on the respondent, concluding the matter. Case-Laws Central Excise Thu, 19 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154948