https://www.taxtmi.com/caselaws?id=257273 The Appellate Tribunal CESTAT Chennai ruled in a case involving the manufacture of HDPE Bottles under a specific heading of the Central Excise Tariff Act. The Tribunal considered the issue of consumption by the assessee or on his behalf in the production process, applying Rule 8 of the Central Excise (Valuation) Rules. Referring to precedent and the insertion of Rule 10A, the Tribunal granted a waiver of duty, interest, and penalty due to the strong case presented by the applicants. The Tribunal allowed stay applications, waiving the predeposit and staying recovery during the appeal process. en-us Tue, 16 Sep 2014 00:00:00 +0530 Wed, 07 Jan 2015 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257273 The Appellate Tribunal CESTAT Chennai ruled in a case involving the manufacture of HDPE Bottles under a specific heading of the Central Excise Tariff Act. The Tribunal considered the issue of consumption by the assessee or on his behalf in the production process, applying Rule 8 of the Central Excise (Valuation) Rules. Referring to precedent and the insertion of Rule 10A, the Tribunal granted a waiver of duty, interest, and penalty due to the strong case presented by the applicants. The Tribunal allowed stay applications, waiving the predeposit and staying recovery during the appeal process. Case-Laws Central Excise Tue, 16 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257273