https://www.taxtmi.com/caselaws?id=50228 The Tribunal dismissed the appeals regarding the eligibility of Modvat credit for items consumed captively after manufacturing in the same factory. The appellants, manufacturers of automobile parts, failed to file a classification list for these items, leading to show cause notices for non-compliance with licensing requirements and non-payment of duty. The Tribunal held that the appellants were not eligible for Modvat credit due to the failure to comply with filing requirements, emphasizing that departmental knowledge of manufacturing activities did not excuse non-compliance with the law. en-us Mon, 18 Dec 2000 00:00:00 +0530 Fri, 20 Aug 2010 14:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50228 The Tribunal dismissed the appeals regarding the eligibility of Modvat credit for items consumed captively after manufacturing in the same factory. The appellants, manufacturers of automobile parts, failed to file a classification list for these items, leading to show cause notices for non-compliance with licensing requirements and non-payment of duty. The Tribunal held that the appellants were not eligible for Modvat credit due to the failure to comply with filing requirements, emphasizing that departmental knowledge of manufacturing activities did not excuse non-compliance with the law. Case-Laws Central Excise Mon, 18 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50228