https://www.taxtmi.com/caselaws?id=49772 A request to reclassify a machine so that Modvat credit could be claimed was examined as potentially dubious, and the machine was indicated to fall under Heading 84.24. Even so, seeking a different classification to obtain a statutory benefit was not treated as punishable because no specific provision in the Act or Rules authorised such a penalty, and none was identified by the department. The penalty was therefore not sustainable and was set aside in favour of the assessee. en-us Wed, 15 Mar 2000 00:00:00 +0530 Tue, 17 Aug 2010 13:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49772 A request to reclassify a machine so that Modvat credit could be claimed was examined as potentially dubious, and the machine was indicated to fall under Heading 84.24. Even so, seeking a different classification to obtain a statutory benefit was not treated as punishable because no specific provision in the Act or Rules authorised such a penalty, and none was identified by the department. The penalty was therefore not sustainable and was set aside in favour of the assessee. Case-Laws Central Excise Wed, 15 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49772