https://www.taxtmi.com/caselaws?id=253687 Inter-unit transfer of capital goods between two units of the same assessee for manufacture of the same final product did not, on the stated reasoning, warrant denial or reversal of CENVAT credit under Rule 4(5)(a) of the CENVAT Credit Rules, 2002. The Tribunal treated the movement as a transfer within the assessee's own manufacturing set-up and distinguished cases involving use for an unrelated purpose. On the same factual basis, confiscation, fine, penalty and interest were not justified. The duty already paid was nevertheless sustained, and the assessee obtained only partial relief. en-us Wed, 02 Apr 2014 00:00:00 +0530 Mon, 01 Dec 2014 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253687 Inter-unit transfer of capital goods between two units of the same assessee for manufacture of the same final product did not, on the stated reasoning, warrant denial or reversal of CENVAT credit under Rule 4(5)(a) of the CENVAT Credit Rules, 2002. The Tribunal treated the movement as a transfer within the assessee's own manufacturing set-up and distinguished cases involving use for an unrelated purpose. On the same factual basis, confiscation, fine, penalty and interest were not justified. The duty already paid was nevertheless sustained, and the assessee obtained only partial relief. Case-Laws Central Excise Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253687