https://www.taxtmi.com/caselaws?id=52167 The Tribunal set aside the demand of duty and penalties imposed on the appellants for allegedly wrongfully availing Modvat credit on HDPE granules. The Tribunal found that the Commissioner did not consider clarifications from HDPE granule manufacturers and lacked evidence to support the allegations. It was noted that blending different grades of granules could meet specifications, as confirmed by CIPET. Referring to a similar case, the Tribunal concluded that the demand was unfounded, based on assumptions, and time-barred, ultimately ruling in favor of the appellants. en-us Thu, 16 Jan 2003 00:00:00 +0530 Fri, 01 Oct 2010 16:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52167 The Tribunal set aside the demand of duty and penalties imposed on the appellants for allegedly wrongfully availing Modvat credit on HDPE granules. The Tribunal found that the Commissioner did not consider clarifications from HDPE granule manufacturers and lacked evidence to support the allegations. It was noted that blending different grades of granules could meet specifications, as confirmed by CIPET. Referring to a similar case, the Tribunal concluded that the demand was unfounded, based on assumptions, and time-barred, ultimately ruling in favor of the appellants. Case-Laws Central Excise Thu, 16 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52167