https://www.taxtmi.com/caselaws?id=215250 The Tribunal concluded that the chemical processes applied to Tamarind Kernel Powder (TKP) to produce TPT-12 constituted "manufacture" under the Central Excise Act, resulting in a new product suitable for textile industry use. TPT-12 was classified under Heading 13.01 of the Central Excise Tariff as a chemically processed product. The Tribunal held that the extended period of limitation for duty demands could not be invoked due to no suppression or mis-declaration by the assessee. Additionally, the Tribunal allowed cum-duty price consideration and Modvat credit for duty paid on inputs, directing revision of duty liability. en-us Tue, 31 Jan 2012 00:00:00 +0530 Wed, 24 Dec 2014 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215250 The Tribunal concluded that the chemical processes applied to Tamarind Kernel Powder (TKP) to produce TPT-12 constituted "manufacture" under the Central Excise Act, resulting in a new product suitable for textile industry use. TPT-12 was classified under Heading 13.01 of the Central Excise Tariff as a chemically processed product. The Tribunal held that the extended period of limitation for duty demands could not be invoked due to no suppression or mis-declaration by the assessee. Additionally, the Tribunal allowed cum-duty price consideration and Modvat credit for duty paid on inputs, directing revision of duty liability. Case-Laws Central Excise Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215250