https://www.taxtmi.com/caselaws?id=331367 The Tribunal allowed the appeal, setting aside the order demanding payment of duty on the clearance of used capital goods without payment under the Cenvat Credit Rules 2004. It held that prior to the 13.11.2007 amendment, no duty was payable on such clearance. The Tribunal found the demand beyond the limitation period, granting relief to the appellant on both merit and limitation grounds. en-us Wed, 17 Aug 2016 00:00:00 +0530 Fri, 28 Jul 2017 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331367 The Tribunal allowed the appeal, setting aside the order demanding payment of duty on the clearance of used capital goods without payment under the Cenvat Credit Rules 2004. It held that prior to the 13.11.2007 amendment, no duty was payable on such clearance. The Tribunal found the demand beyond the limitation period, granting relief to the appellant on both merit and limitation grounds. Case-Laws Central Excise Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331367