https://www.taxtmi.com/caselaws?id=183172 Modvat credit was treated as inadmissible where the evidence showed that the tin plates received were thicker than the inputs usable for the final product, and the extended limitation period was applied because the required material specifications had not been disclosed to the department. By contrast, a demand based on a different annexure could not be sustained in the absence of independent proof that the goods covered were outside the relevant thickness range. The note also highlights that penalties fail where the notice and the imposed provision do not match, or where the penal rule's statutory conditions, including liability to confiscation, are not established. en-us Fri, 28 Feb 2003 00:00:00 +0530 Wed, 08 May 2019 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183172 Modvat credit was treated as inadmissible where the evidence showed that the tin plates received were thicker than the inputs usable for the final product, and the extended limitation period was applied because the required material specifications had not been disclosed to the department. By contrast, a demand based on a different annexure could not be sustained in the absence of independent proof that the goods covered were outside the relevant thickness range. The note also highlights that penalties fail where the notice and the imposed provision do not match, or where the penal rule's statutory conditions, including liability to confiscation, are not established. Case-Laws Central Excise Fri, 28 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183172