https://www.taxtmi.com/caselaws?id=123090 The appeal against the Order-in-Appeal concerning duty demand on written-off spares was rejected. The Commissioner (Appeals) accepted the respondent's argument that although the spares were written off in the books of accounts, they were still physically available and capable of use. The judgment emphasized that the spares' writing off for accounting purposes did not mean they were unavailable for future use. The decision favored the respondent, citing relevant legal precedents and highlighting that the spares' availability outweighed the revenue's arguments. The appeal by the Revenue was dismissed, upholding the impugned order and relevant legal principles. en-us Tue, 13 Nov 2007 00:00:00 +0530 Wed, 20 Sep 2017 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123090 The appeal against the Order-in-Appeal concerning duty demand on written-off spares was rejected. The Commissioner (Appeals) accepted the respondent's argument that although the spares were written off in the books of accounts, they were still physically available and capable of use. The judgment emphasized that the spares' writing off for accounting purposes did not mean they were unavailable for future use. The decision favored the respondent, citing relevant legal precedents and highlighting that the spares' availability outweighed the revenue's arguments. The appeal by the Revenue was dismissed, upholding the impugned order and relevant legal principles. Case-Laws Central Excise Tue, 13 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123090