https://www.taxtmi.com/caselaws?id=249030 The Tribunal upheld the impugned order in an appeal against the Revenue's challenge of clearance of capital goods without duty payment. It was found that since the respondent did not initially take CENVAT credit on the goods, there was no obligation to reverse any credit upon clearance. The Tribunal deemed the show-cause notice unnecessary and set aside all proceedings based on it, dismissing the Revenue's appeal and disposing of the respondent's cross objection. en-us Mon, 05 May 2014 00:00:00 +0530 Wed, 02 Jul 2014 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249030 The Tribunal upheld the impugned order in an appeal against the Revenue's challenge of clearance of capital goods without duty payment. It was found that since the respondent did not initially take CENVAT credit on the goods, there was no obligation to reverse any credit upon clearance. The Tribunal deemed the show-cause notice unnecessary and set aside all proceedings based on it, dismissing the Revenue's appeal and disposing of the respondent's cross objection. Case-Laws Central Excise Mon, 05 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249030