https://www.taxtmi.com/caselaws?id=183931 The appeal in the case centered on the availability of modvat credit on Hexane classified under heading 2710.12. The Commissioner (Appeals) upheld the duty demand and penalty, stating that modvat credit was not admissible for goods under this classification. The appellant's argument for a different classification was rejected, emphasizing that classification cannot be changed at the input receiver end. The retrospective effect of Section 38A was also discussed, with demands from some show cause notices confirmed but the personal penalty waived due to the appellant's genuine interpretation of the law. en-us Thu, 06 Dec 2007 00:00:00 +0530 Wed, 27 Jul 2016 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183931 The appeal in the case centered on the availability of modvat credit on Hexane classified under heading 2710.12. The Commissioner (Appeals) upheld the duty demand and penalty, stating that modvat credit was not admissible for goods under this classification. The appellant's argument for a different classification was rejected, emphasizing that classification cannot be changed at the input receiver end. The retrospective effect of Section 38A was also discussed, with demands from some show cause notices confirmed but the personal penalty waived due to the appellant's genuine interpretation of the law. Case-Laws Central Excise Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183931