https://www.taxtmi.com/caselaws?id=155387 Cement concrete blocks qualified for exemption only if positively shown to be components or intermediates of prefabricated buildings; ordinary masonry use, modular design or technical literature was insufficient. On the facts recorded, the blocks were used as brick substitutes in conventional wall construction, so the exemption under the earlier and later prefabricated-building notifications was denied and classification under the residuary tariff entry was upheld for the later period. The extended limitation period also failed because the relevant declarations and approved classifications were on record, so interest and the main penalty provisions could not be invoked. Relief under the 2000 exemption, SSI consideration, and claims for abatement and MODVAT/CENVAT credit were allowed or directed to be examined subject to statutory conditions. en-us Fri, 18 Jun 2010 00:00:00 +0530 Tue, 03 Sep 2013 18:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155387 Cement concrete blocks qualified for exemption only if positively shown to be components or intermediates of prefabricated buildings; ordinary masonry use, modular design or technical literature was insufficient. On the facts recorded, the blocks were used as brick substitutes in conventional wall construction, so the exemption under the earlier and later prefabricated-building notifications was denied and classification under the residuary tariff entry was upheld for the later period. The extended limitation period also failed because the relevant declarations and approved classifications were on record, so interest and the main penalty provisions could not be invoked. Relief under the 2000 exemption, SSI consideration, and claims for abatement and MODVAT/CENVAT credit were allowed or directed to be examined subject to statutory conditions. Case-Laws Central Excise Fri, 18 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155387