https://www.taxtmi.com/caselaws?id=337711 Duty on removal of used brass tubes as capital goods was not sustainable because the Department did not specifically prove that Cenvat credit had been availed on the goods removed during the relevant period, and the clearances were recorded in the ordinary books of account. The demand also failed on limitation, as the show cause notices did not establish a proper factual basis for invoking the extended period and no clear suppression or misstatement was shown. On both merits and limitation, the demand and related penalty were set aside, with consequential relief. en-us Fri, 11 Nov 2016 00:00:00 +0530 Mon, 16 Jan 2017 08:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337711 Duty on removal of used brass tubes as capital goods was not sustainable because the Department did not specifically prove that Cenvat credit had been availed on the goods removed during the relevant period, and the clearances were recorded in the ordinary books of account. The demand also failed on limitation, as the show cause notices did not establish a proper factual basis for invoking the extended period and no clear suppression or misstatement was shown. On both merits and limitation, the demand and related penalty were set aside, with consequential relief. Case-Laws Central Excise Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337711