https://www.taxtmi.com/caselaws?id=787652 Products containing not less than 5% fruit juice qualify as fruit juice based drinks and are classifiable under Tariff Item No. 2202 90 20, applying the common parlance test and regulatory definitions; classification is allowed in favour of the assessee. Services procured for disposal of industrial waste and for conducting air pollution surveys are input services within the scope of the Cenvat Credit Rules and eligible for cenvat credit because they are integrally connected to manufacture and to compliance with environmental requirements. Consequentially, demands, invocation of the extended period and penalties dependent on those substantive demands are not sustainable where issues are interpretational and no culpable suppression is shown. en-us Mon, 09 Mar 2026 00:00:00 +0530 Tue, 10 Mar 2026 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787652 Products containing not less than 5% fruit juice qualify as fruit juice based drinks and are classifiable under Tariff Item No. 2202 90 20, applying the common parlance test and regulatory definitions; classification is allowed in favour of the assessee. Services procured for disposal of industrial waste and for conducting air pollution surveys are input services within the scope of the Cenvat Credit Rules and eligible for cenvat credit because they are integrally connected to manufacture and to compliance with environmental requirements. Consequentially, demands, invocation of the extended period and penalties dependent on those substantive demands are not sustainable where issues are interpretational and no culpable suppression is shown. Case-Laws Central Excise Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787652