https://www.taxtmi.com/caselaws?id=203643 The Tribunal allowed the appeal by the department challenging the procurement of items as capital goods by the respondents. The Commissioner (Appeals) order was set aside, and the matter was remanded to the original authority for a fresh review to determine the eligibility of credit on the items based on their specific use. The imposition of penalty was found unjustified and set aside. The case was remanded for further consideration, addressing the core issues raised by both parties. en-us Thu, 06 Jan 2011 00:00:00 +0530 Fri, 10 Jun 2011 22:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203643 The Tribunal allowed the appeal by the department challenging the procurement of items as capital goods by the respondents. The Commissioner (Appeals) order was set aside, and the matter was remanded to the original authority for a fresh review to determine the eligibility of credit on the items based on their specific use. The imposition of penalty was found unjustified and set aside. The case was remanded for further consideration, addressing the core issues raised by both parties. Case-Laws Central Excise Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203643