https://www.taxtmi.com/caselaws?id=329698 Chemical test results were used to determine that the goods were non-alloy steel ingots classifiable under Heading 7206.90, bringing them within the compounded levy scheme under Section 3A. The test report was treated as effective only from the date of sampling, so duty could not be demanded retrospectively before 13/01/2000 on that basis. However, the respondent's continued declaration of the goods as alloy steel ingots justified invocation of the extended limitation period under the proviso to Section 11A, sustaining the post-sample demand. Credit on duty paid ingots used captively for rolled products was allowed only in principle, with limited verification and quantification remanded under the relevant Modvat rules. en-us Thu, 23 Jun 2016 00:00:00 +0530 Thu, 16 Feb 2017 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329698 Chemical test results were used to determine that the goods were non-alloy steel ingots classifiable under Heading 7206.90, bringing them within the compounded levy scheme under Section 3A. The test report was treated as effective only from the date of sampling, so duty could not be demanded retrospectively before 13/01/2000 on that basis. However, the respondent's continued declaration of the goods as alloy steel ingots justified invocation of the extended limitation period under the proviso to Section 11A, sustaining the post-sample demand. Credit on duty paid ingots used captively for rolled products was allowed only in principle, with limited verification and quantification remanded under the relevant Modvat rules. Case-Laws Central Excise Thu, 23 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329698