https://www.taxtmi.com/caselaws?id=268536 Duty already accounted for in the show cause notice cannot be adjusted again in recomputing liability, because that would confer the same benefit twice; the liability and corresponding penalty were therefore enhanced after correcting the double adjustment. Modvat credit against CVD was not disturbed where the record showed it had already been separately proposed for recovery and was taken only once. A 10% deduction for erection and fitment was sustained because a ship-broken article does not consist wholly of M.S., and that allowance was distinct from any separate firewood allowance. en-us Thu, 30 Apr 2015 00:00:00 +0530 Mon, 12 Nov 2018 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268536 Duty already accounted for in the show cause notice cannot be adjusted again in recomputing liability, because that would confer the same benefit twice; the liability and corresponding penalty were therefore enhanced after correcting the double adjustment. Modvat credit against CVD was not disturbed where the record showed it had already been separately proposed for recovery and was taken only once. A 10% deduction for erection and fitment was sustained because a ship-broken article does not consist wholly of M.S., and that allowance was distinct from any separate firewood allowance. Case-Laws Central Excise Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268536