https://www.taxtmi.com/caselaws?id=116914 The denial of Modvat credit for capital goods and imposition of penalties were set aside by the Appellate Tribunal CESTAT, New Delhi. The movement of machinery between the appellant's units, without permission, was found to be for legitimate purposes related to repair or testing, not for alienation. As both units belonged to the appellant and were engaged in manufacturing the same products, the denial of credit and penalties were deemed unjustified. The appellant's appeals were allowed, providing consequential relief. The judgment was delivered on 3-1-2006 by Member (T) C.N.B. Nair. en-us Tue, 03 Jan 2006 00:00:00 +0530 Mon, 18 Jun 2012 17:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116914 The denial of Modvat credit for capital goods and imposition of penalties were set aside by the Appellate Tribunal CESTAT, New Delhi. The movement of machinery between the appellant's units, without permission, was found to be for legitimate purposes related to repair or testing, not for alienation. As both units belonged to the appellant and were engaged in manufacturing the same products, the denial of credit and penalties were deemed unjustified. The appellant's appeals were allowed, providing consequential relief. The judgment was delivered on 3-1-2006 by Member (T) C.N.B. Nair. Case-Laws Central Excise Tue, 03 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116914