https://www.taxtmi.com/caselaws?id=344428 The Tribunal classified Boora, Batasha, Mishri, and Makhana under Central Excise Tariff heading 17019100. The conversion of sugar into these products was considered 'manufacture'. The products were liable for duty but exempt post-Exemption Notification No. 57/2008 CE. Appellants were entitled to CENVAT credit and cum-duty benefit for goods sold. The extended limitation period was inapplicable, and penalties were dropped due to interpretation issues. Interest was payable. The appeals were remanded for quantifying duty and interest, allowing CENVAT credit and cum-duty benefit. Impugned orders were modified, and appeals were allowed. en-us Sun, 04 Jun 2017 00:00:00 +0530 Fri, 09 Feb 2018 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344428 The Tribunal classified Boora, Batasha, Mishri, and Makhana under Central Excise Tariff heading 17019100. The conversion of sugar into these products was considered 'manufacture'. The products were liable for duty but exempt post-Exemption Notification No. 57/2008 CE. Appellants were entitled to CENVAT credit and cum-duty benefit for goods sold. The extended limitation period was inapplicable, and penalties were dropped due to interpretation issues. Interest was payable. The appeals were remanded for quantifying duty and interest, allowing CENVAT credit and cum-duty benefit. Impugned orders were modified, and appeals were allowed. Case-Laws Central Excise Sun, 04 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344428