https://www.taxtmi.com/caselaws?id=1376 The Tribunal allowed the appeal, ruling in favor of the appellant against an Order confirming duty demand, penalty imposition, and interest demand by the Commissioner Central Excise & Customs. The case involved the transfer of inputs between manufacturing units, with the Tribunal determining that the appellant's actions constituted transfers between units rather than captive consumption. The Tribunal emphasized that the appellant was only required to reverse the credit originally taken, citing precedents to support this position and clarifying the interpretation of rules regarding inter-unit transfers. en-us Tue, 20 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1376 The Tribunal allowed the appeal, ruling in favor of the appellant against an Order confirming duty demand, penalty imposition, and interest demand by the Commissioner Central Excise & Customs. The case involved the transfer of inputs between manufacturing units, with the Tribunal determining that the appellant's actions constituted transfers between units rather than captive consumption. The Tribunal emphasized that the appellant was only required to reverse the credit originally taken, citing precedents to support this position and clarifying the interpretation of rules regarding inter-unit transfers. Case-Laws Central Excise Tue, 20 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1376