https://www.taxtmi.com/caselaws?id=51692 The Tribunal ruled in favor of the Appellants in a case involving the interpretation of Notification No. 90/88-C.E. dated 1-3-98 regarding the exemption for granulated slag. It was determined that since the granulated slag was non-excisable, the Notification did not apply, and no duty demand or penalty was justified. Additionally, the Tribunal found in favor of the Appellants regarding the availment of Modvat credit on inputs used in manufacturing Pig Iron, as it did not breach the Notification's conditions or violate Rule 57D of the Central Excise Rules, 1944. The extended period of limitation for duty payment evasion was also deemed inapplicable due to the lack of intent to evade payment. en-us Mon, 07 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 16:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51692 The Tribunal ruled in favor of the Appellants in a case involving the interpretation of Notification No. 90/88-C.E. dated 1-3-98 regarding the exemption for granulated slag. It was determined that since the granulated slag was non-excisable, the Notification did not apply, and no duty demand or penalty was justified. Additionally, the Tribunal found in favor of the Appellants regarding the availment of Modvat credit on inputs used in manufacturing Pig Iron, as it did not breach the Notification's conditions or violate Rule 57D of the Central Excise Rules, 1944. The extended period of limitation for duty payment evasion was also deemed inapplicable due to the lack of intent to evade payment. Case-Laws Central Excise Mon, 07 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51692