https://www.taxtmi.com/caselaws?id=78866 Capital goods transferred from one unit of the same manufacturer to another unit after intimation to the department were treated as revenue neutral, because any higher duty paid on removal would have been available as credit to the receiving unit. The Tribunal noted that the goods were not installed in the first factory and were ultimately used by the same legal entity in another factory, consistent with the rule permitting use of capital goods in the manufacturer's factory of final products. On that basis, the differential duty demand and consequential penalty were held unsustainable, and the appellate order was left undisturbed. en-us Thu, 11 Mar 2010 00:00:00 +0530 Wed, 22 Dec 2010 19:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78866 Capital goods transferred from one unit of the same manufacturer to another unit after intimation to the department were treated as revenue neutral, because any higher duty paid on removal would have been available as credit to the receiving unit. The Tribunal noted that the goods were not installed in the first factory and were ultimately used by the same legal entity in another factory, consistent with the rule permitting use of capital goods in the manufacturer's factory of final products. On that basis, the differential duty demand and consequential penalty were held unsustainable, and the appellate order was left undisturbed. Case-Laws Central Excise Thu, 11 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78866