https://www.taxtmi.com/caselaws?id=203439 The Tribunal found that duty credit on trucks used for material movement within the factory could not be considered as capital goods. The applicant was directed to deposit the duty amount and the penalty imposed was upheld, but the pre-deposit requirement of interest and penalty was waived pending appeal disposal, providing temporary relief. en-us Mon, 22 Nov 2010 00:00:00 +0530 Wed, 05 Jun 2013 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203439 The Tribunal found that duty credit on trucks used for material movement within the factory could not be considered as capital goods. The applicant was directed to deposit the duty amount and the penalty imposed was upheld, but the pre-deposit requirement of interest and penalty was waived pending appeal disposal, providing temporary relief. Case-Laws Central Excise Mon, 22 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203439