https://www.taxtmi.com/caselaws?id=106954 Removal of capital goods from one factory to another, including during shifting of the unit, was treated as removal for home consumption under Rule 57S(1), so credit reversal was upheld; the separate shifting facility under Rule 57S(4) did not limit that consequence. Penalty and interest, however, could not be imposed under Sections 11AC and 11AB or Rule 57U for a period before those provisions came into force, so those components were deleted. The duty-related demand therefore survived, while the penal and interest liabilities failed. en-us Wed, 04 Sep 2002 00:00:00 +0530 Fri, 16 Mar 2012 16:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106954 Removal of capital goods from one factory to another, including during shifting of the unit, was treated as removal for home consumption under Rule 57S(1), so credit reversal was upheld; the separate shifting facility under Rule 57S(4) did not limit that consequence. Penalty and interest, however, could not be imposed under Sections 11AC and 11AB or Rule 57U for a period before those provisions came into force, so those components were deleted. The duty-related demand therefore survived, while the penal and interest liabilities failed. Case-Laws Central Excise Wed, 04 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106954