https://www.taxtmi.com/caselaws?id=1710 The Tribunal upheld the duty demands on the "electric power fencing system by use of solar power" under sub-heading 8543.90 as "other electrical machinery and apparatus having individual functions." The penalty on the Managing Director was reduced, citing time-barred demands and relevant judgments. The matter was remanded for reworking duty computation, extending Modvat credit and cum duty benefit. Concerns regarding the excisability of plant and machinery assembled at the site were addressed, emphasizing new identity and use criteria. The decision aimed for a comprehensive evaluation aligning with legal precedents and circular clarifications. en-us Fri, 17 Aug 2007 00:00:00 +0530 Tue, 15 Apr 2008 09:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1710 The Tribunal upheld the duty demands on the "electric power fencing system by use of solar power" under sub-heading 8543.90 as "other electrical machinery and apparatus having individual functions." The penalty on the Managing Director was reduced, citing time-barred demands and relevant judgments. The matter was remanded for reworking duty computation, extending Modvat credit and cum duty benefit. Concerns regarding the excisability of plant and machinery assembled at the site were addressed, emphasizing new identity and use criteria. The decision aimed for a comprehensive evaluation aligning with legal precedents and circular clarifications. Case-Laws Central Excise Fri, 17 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1710