https://www.taxtmi.com/caselaws?id=110168 The Tribunal allowed both appeals in a case involving the alleged improper removal of capital goods and denial of excess credit passed on to another unit. It was concluded that the receiving unit cannot be denied credit based on duty paying documents issued by the transferring unit. The Tribunal emphasized the importance of following correct procedures for duty debits and credit adjustments, ruling that penalties imposed on the units were unjustified as the demands were not upheld. The decision underscored the necessity of adhering to statutory provisions and proper procedures in credit adjustments and penalty impositions. en-us Wed, 15 Oct 2003 00:00:00 +0530 Sat, 14 Apr 2012 10:27:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110168 The Tribunal allowed both appeals in a case involving the alleged improper removal of capital goods and denial of excess credit passed on to another unit. It was concluded that the receiving unit cannot be denied credit based on duty paying documents issued by the transferring unit. The Tribunal emphasized the importance of following correct procedures for duty debits and credit adjustments, ruling that penalties imposed on the units were unjustified as the demands were not upheld. The decision underscored the necessity of adhering to statutory provisions and proper procedures in credit adjustments and penalty impositions. Case-Laws Central Excise Wed, 15 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110168