Appeal on duty payment for goods under 50,000 admitted by CESTAT MUMBAI, distinguishes inputs/capital goods.

The appeal involving less than &8377; 50,000 was admitted by Appellate Tribunal CESTAT MUMBAI based on substantial legal questions regarding the payment of duty for clearance of inputs/capital goods. The Tribunal concluded that the facility of distinguish payment of duty applies to both inputs and capital goods, resulting in the dismissal of the appeal filed by the Department.

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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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