https://www.taxtmi.com/caselaws?id=124957 The Appellate Tribunal held that raw materials used during trial runs of new machineries should be considered as inputs, not capital goods, under Central Excise law. The Tribunal noted that the demands raised were time-barred due to a significant delay in issuing the show cause notice. Consequently, the Tribunal granted a stay petition in favor of the appellant. The judgment was delivered on 15-9-2008 by Ms. Archana Wadhwa and Shri B.S.V. Murthy. en-us Mon, 15 Sep 2008 00:00:00 +0530 Wed, 30 Aug 2017 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124957 The Appellate Tribunal held that raw materials used during trial runs of new machineries should be considered as inputs, not capital goods, under Central Excise law. The Tribunal noted that the demands raised were time-barred due to a significant delay in issuing the show cause notice. Consequently, the Tribunal granted a stay petition in favor of the appellant. The judgment was delivered on 15-9-2008 by Ms. Archana Wadhwa and Shri B.S.V. Murthy. Case-Laws Central Excise Mon, 15 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124957