https://www.taxtmi.com/caselaws?id=348977 Technical classification of imported goods required proper expert evidence, and cryptic reports based on untested private material could not be relied on without cross-examination; the exemption dispute was therefore remanded for fresh adjudication. Modvat credit could not be denied merely because the input declaration was incorrect where the goods were received and used in the manufacture of dutiable final products; the credit demand, with related interest and penalty, was set aside. As the main credit demand did not survive and the dispute was technical in nature, personal penalties were also set aside. en-us Thu, 28 Sep 2017 00:00:00 +0530 Sat, 04 Nov 2017 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348977 Technical classification of imported goods required proper expert evidence, and cryptic reports based on untested private material could not be relied on without cross-examination; the exemption dispute was therefore remanded for fresh adjudication. Modvat credit could not be denied merely because the input declaration was incorrect where the goods were received and used in the manufacture of dutiable final products; the credit demand, with related interest and penalty, was set aside. As the main credit demand did not survive and the dispute was technical in nature, personal penalties were also set aside. Case-Laws Central Excise Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348977