https://www.taxtmi.com/caselaws?id=172722 MODVAT credit on duty-paid HDPE granules could not be denied merely because the granules were not the exact grade recommended for DOT-specification pipes, where the record did not show non-receipt, sale as such, or non-use in manufacture. The technical material, including manufacturers' letters and CIPET opinion, supported that pipes meeting the specification could be produced by blending different grades of virgin HDPE raw material. The demand was also time-barred because the assessee had disclosed the transactions in statutory records and returns, so suppression was not established. Penalties and interest founded on the demand could not survive. en-us Mon, 13 Jan 2003 00:00:00 +0530 Fri, 28 Aug 2015 10:59:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172722 MODVAT credit on duty-paid HDPE granules could not be denied merely because the granules were not the exact grade recommended for DOT-specification pipes, where the record did not show non-receipt, sale as such, or non-use in manufacture. The technical material, including manufacturers' letters and CIPET opinion, supported that pipes meeting the specification could be produced by blending different grades of virgin HDPE raw material. The demand was also time-barred because the assessee had disclosed the transactions in statutory records and returns, so suppression was not established. Penalties and interest founded on the demand could not survive. Case-Laws Central Excise Mon, 13 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172722