https://www.taxtmi.com/caselaws?id=1196 Tribunal jurisdiction over dutiability remains available notwithstanding a Commissioner (Appeals) order that has become final, because excisability is a matter of principle and assessment orders remain subject to appellate review. Bought-out items supplied for plant erection were treated as not liable to duty by the Tribunal, while the contrary High Court view was set aside. Even if duty applied, Modvat credit was available for the bought-out items. The duty quantification was found flawed and the demand was reduced, with payment of the revised amount required within the stipulated period to avoid interest. en-us Thu, 01 Mar 2007 00:00:00 +0530 Tue, 16 Sep 2025 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1196 Tribunal jurisdiction over dutiability remains available notwithstanding a Commissioner (Appeals) order that has become final, because excisability is a matter of principle and assessment orders remain subject to appellate review. Bought-out items supplied for plant erection were treated as not liable to duty by the Tribunal, while the contrary High Court view was set aside. Even if duty applied, Modvat credit was available for the bought-out items. The duty quantification was found flawed and the demand was reduced, with payment of the revised amount required within the stipulated period to avoid interest. Case-Laws Central Excise Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1196