https://www.taxtmi.com/caselaws?id=125227 The Appellate Tribunal CESTAT, New Delhi, upheld the decision of the Commissioner (Appeals) regarding the credit taken on repaired capital goods. The Tribunal emphasized the jurisdictional responsibility for determining dutiability, noting that the duty had been paid without any irregularities by the supplying unit. Consequently, the appeal by the Department was rejected, affirming the validity of the credit taken by the respondent on the repaired capital goods. en-us Fri, 14 Nov 2008 00:00:00 +0530 Sat, 20 Oct 2012 17:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125227 The Appellate Tribunal CESTAT, New Delhi, upheld the decision of the Commissioner (Appeals) regarding the credit taken on repaired capital goods. The Tribunal emphasized the jurisdictional responsibility for determining dutiability, noting that the duty had been paid without any irregularities by the supplying unit. Consequently, the appeal by the Department was rejected, affirming the validity of the credit taken by the respondent on the repaired capital goods. Case-Laws Central Excise Fri, 14 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125227