https://www.taxtmi.com/caselaws?id=203999 The appeal by the revenue under Section 35G of the Central Excise Act against the order of the Customs, Excise & Service Tax Appellate Tribunal, regarding the treatment of a Generator Set as capital goods under Rule 3(5) of the Cenvat Credit Rules, 2004, was dismissed by the Court. The appeal was rejected due to the amount involved, approximately Rs. 34,000, falling below the Department's threshold for filing appeals exceeding Rs. 2 lakhs. The judgment emphasizes adherence to statutory provisions and departmental policy guidelines in taxation appeals. en-us Wed, 06 Apr 2011 00:00:00 +0530 Wed, 29 Jun 2011 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203999 The appeal by the revenue under Section 35G of the Central Excise Act against the order of the Customs, Excise & Service Tax Appellate Tribunal, regarding the treatment of a Generator Set as capital goods under Rule 3(5) of the Cenvat Credit Rules, 2004, was dismissed by the Court. The appeal was rejected due to the amount involved, approximately Rs. 34,000, falling below the Department's threshold for filing appeals exceeding Rs. 2 lakhs. The judgment emphasizes adherence to statutory provisions and departmental policy guidelines in taxation appeals. Case-Laws Central Excise Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203999