https://www.taxtmi.com/caselaws?id=339133 The tribunal held that the daughter stations could not be considered as manufacturing premises or factory, therefore capital goods and inputs used there are not eligible for CENVAT Credit. The definition of "place of removal" under the Central Excise Act does not extend to the definitions of input and capital goods under the CENVAT Credit Rules. The extended period of limitation for issuing demand notices was found inapplicable in one appeal due to timely communication with the department. Penalties and confiscation of goods were set aside as all relevant facts had been disclosed. The appeals were disposed of accordingly, modifying the orders as detailed. en-us Mon, 30 Jan 2017 00:00:00 +0530 Fri, 01 Sep 2017 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339133 The tribunal held that the daughter stations could not be considered as manufacturing premises or factory, therefore capital goods and inputs used there are not eligible for CENVAT Credit. The definition of "place of removal" under the Central Excise Act does not extend to the definitions of input and capital goods under the CENVAT Credit Rules. The extended period of limitation for issuing demand notices was found inapplicable in one appeal due to timely communication with the department. Penalties and confiscation of goods were set aside as all relevant facts had been disclosed. The appeals were disposed of accordingly, modifying the orders as detailed. Case-Laws Central Excise Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339133