https://www.taxtmi.com/caselaws?id=54366 Irrigation Fluid and Peritoneal Dialysis Fluid were held ineligible for exemption under Notification No. 6/2000 as amended, because the Tribunal had already covered the goods against the assessee in its own earlier case; the duty demand was therefore confirmed. Penalty was not sustained since the demand related only to the normal period and the dispute was purely legal. Where the goods were treated as dutiable, Modvat credit on inputs was to be allowed on verification that duty had been paid, and the assessable value had to be re-determined by treating the sale price as cum-duty. en-us Fri, 16 Sep 2005 00:00:00 +0530 Tue, 19 Oct 2010 17:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54366 Irrigation Fluid and Peritoneal Dialysis Fluid were held ineligible for exemption under Notification No. 6/2000 as amended, because the Tribunal had already covered the goods against the assessee in its own earlier case; the duty demand was therefore confirmed. Penalty was not sustained since the demand related only to the normal period and the dispute was purely legal. Where the goods were treated as dutiable, Modvat credit on inputs was to be allowed on verification that duty had been paid, and the assessable value had to be re-determined by treating the sale price as cum-duty. Case-Laws Central Excise Fri, 16 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54366