https://www.taxtmi.com/caselaws?id=207012 The Appellate Tribunal upheld the Commissioner (Appeals)'s decision, ruling in favor of the appellants in a dispute over duty payment on scrap of capital goods and inputs. The Tribunal found the revenue's challenge on limitation and merits of the case lacking, ultimately rejecting the revenue's appeal. The judgment highlighted the lack of evidence from the revenue to establish the origin of the scrap from modvatable capital goods, leading to the decision that the demand was barred by limitation. en-us Wed, 28 Sep 2011 00:00:00 +0530 Thu, 24 Nov 2011 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207012 The Appellate Tribunal upheld the Commissioner (Appeals)'s decision, ruling in favor of the appellants in a dispute over duty payment on scrap of capital goods and inputs. The Tribunal found the revenue's challenge on limitation and merits of the case lacking, ultimately rejecting the revenue's appeal. The judgment highlighted the lack of evidence from the revenue to establish the origin of the scrap from modvatable capital goods, leading to the decision that the demand was barred by limitation. Case-Laws Central Excise Wed, 28 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207012