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of <h1>Appeal on duty payment for goods under 50,000 admitted by CESTAT MUMBAI, distinguishes inputs/capital goods.</h1> <h3>CCE Versus Pidilite Industries Ltd.</h3> CCE Versus Pidilite Industries Ltd. - TMI The judgment by Appellate Tribunal CESTAT MUMBAI states that an appeal involving less than &8377; 50,000 was admitted due to substantial legal questions. The issue was about the facility of distinguish payment of duty for clearance of inputs/capital goods. Referring to a similar case, it was concluded that this facility applies to inputs and capital goods, leading to the dismissal of the appeal filed by the Department.
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