https://www.taxtmi.com/caselaws?id=771477 CESTAT Chennai allowed the appeal in part regarding excise duty demands on various food products. The tribunal held that CENVAT credit on inputs for baking powder manufacture could not be denied for pre-registration period, following established precedent. Custard powder was entitled to concessional duty rates of 1% and 2% under relevant notifications, but icing sugar was not eligible for concessional rates. The demand on corn flour was set aside as the appellant correctly classified it under tariff item 1102 20 00 rather than as maize starch. Extended period of limitation was not invokable as no wilful suppression was established in technical classification matters. Consequently, penalties under Section 11AC were set aside for both the firm and its partner. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 26 May 2025 12:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771477 CESTAT Chennai allowed the appeal in part regarding excise duty demands on various food products. The tribunal held that CENVAT credit on inputs for baking powder manufacture could not be denied for pre-registration period, following established precedent. Custard powder was entitled to concessional duty rates of 1% and 2% under relevant notifications, but icing sugar was not eligible for concessional rates. The demand on corn flour was set aside as the appellant correctly classified it under tariff item 1102 20 00 rather than as maize starch. Extended period of limitation was not invokable as no wilful suppression was established in technical classification matters. Consequently, penalties under Section 11AC were set aside for both the firm and its partner. Case-Laws Central Excise Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771477