https://www.taxtmi.com/caselaws?id=789221 Nutritional preparations made from glucose, sugar, maltose, dextrose, whey, milk protein, soya isolate, cocoa, flavours, vitamins and minerals were treated as food mixes classifiable under CTH 21069099 as other food preparations under the residual heading 2106. The concessional benefit under Notification No. 01/2011-CE was held available only on strict compliance with the condition of non-availment of Cenvat credit on inputs and input services, requiring factual verification and recomputation. Non-registration and failure to file excise returns, when manufacturing and clearances were detected through search, were treated as suppression justifying the extended period of limitation and sustaining penalty liability, subject to redetermination of quantum on remand. en-us Mon, 02 Mar 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789221 Nutritional preparations made from glucose, sugar, maltose, dextrose, whey, milk protein, soya isolate, cocoa, flavours, vitamins and minerals were treated as food mixes classifiable under CTH 21069099 as other food preparations under the residual heading 2106. The concessional benefit under Notification No. 01/2011-CE was held available only on strict compliance with the condition of non-availment of Cenvat credit on inputs and input services, requiring factual verification and recomputation. Non-registration and failure to file excise returns, when manufacturing and clearances were detected through search, were treated as suppression justifying the extended period of limitation and sustaining penalty liability, subject to redetermination of quantum on remand. Case-Laws Central Excise Mon, 02 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789221