https://www.taxtmi.com/caselaws?id=76238 Capital goods transferred from a closed unit to the assessee's new unit for continued use in manufacturing dutiable final products did not justify duty demand where the movement was an inter-unit transfer, not a sale. Because any duty paid on the transfer would have been available as credit at the receiving unit, the arrangement was revenue neutral and produced no real gain to the Revenue. On that basis, the duty demand was found futile and the penalty was also unsustainable. en-us Tue, 16 Jun 2009 00:00:00 +0530 Thu, 17 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76238 Capital goods transferred from a closed unit to the assessee's new unit for continued use in manufacturing dutiable final products did not justify duty demand where the movement was an inter-unit transfer, not a sale. Because any duty paid on the transfer would have been available as credit at the receiving unit, the arrangement was revenue neutral and produced no real gain to the Revenue. On that basis, the duty demand was found futile and the penalty was also unsustainable. Case-Laws Central Excise Tue, 16 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76238