https://www.taxtmi.com/caselaws?id=53507 Notification No. 3/2001-C.E. was unavailable where Modvat credit had been taken on inputs used to make tungsten filament, and that filament formed an integral part of the vacuum gas filled bulbs; inputs used in an intermediate product that is inseparably used in the final exempt goods were treated as used in relation to their manufacture, so the notification condition barring prior credit was breached and the duty demand was upheld. Penalty, however, was not sustained because the exemption claim had been disclosed in the classification declaration and the dispute concerned entitlement to the notification rather than proven penal misconduct. en-us Wed, 15 Sep 2004 00:00:00 +0530 Wed, 13 Oct 2010 16:17:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53507 Notification No. 3/2001-C.E. was unavailable where Modvat credit had been taken on inputs used to make tungsten filament, and that filament formed an integral part of the vacuum gas filled bulbs; inputs used in an intermediate product that is inseparably used in the final exempt goods were treated as used in relation to their manufacture, so the notification condition barring prior credit was breached and the duty demand was upheld. Penalty, however, was not sustained because the exemption claim had been disclosed in the classification declaration and the dispute concerned entitlement to the notification rather than proven penal misconduct. Case-Laws Central Excise Wed, 15 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53507