https://www.taxtmi.com/caselaws?id=211648 Centrally procured capital goods transferred from a Circle Office to a subordinate formation were treated as sufficient, at least prima facie, to challenge denial of credit where the goods were received and used for the intended purpose. The Tribunal noted that no separate legal entities were involved and that the objection arose only from technical defects in the purchase and transfer documents, including the absence of the subordinate formation's name and dealer registration details. On that basis, it found a prima facie case for waiver of dues, waived pre-deposit, and stayed recovery until disposal of the appeal. en-us Mon, 27 Jun 2011 00:00:00 +0530 Sun, 01 Apr 2012 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211648 Centrally procured capital goods transferred from a Circle Office to a subordinate formation were treated as sufficient, at least prima facie, to challenge denial of credit where the goods were received and used for the intended purpose. The Tribunal noted that no separate legal entities were involved and that the objection arose only from technical defects in the purchase and transfer documents, including the absence of the subordinate formation's name and dealer registration details. On that basis, it found a prima facie case for waiver of dues, waived pre-deposit, and stayed recovery until disposal of the appeal. Case-Laws Central Excise Mon, 27 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211648