https://www.taxtmi.com/caselaws?id=344626 Clearance of used capital goods to sister units was treated as unsustainable for duty demand and CENVAT credit reversal where the department was already aware of the practice, the show cause notices did not allege suppression with intent to evade duty, and the transfers were for manufacture with no misuse or diversion shown. The prior appellate finding that the original demand formulation was unsustainable also meant later proceedings could not cure the missing allegation. In these circumstances, the matter was regarded as revenue neutral and the extended limitation period was not available. en-us Fri, 16 Jun 2017 00:00:00 +0530 Thu, 17 Aug 2017 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344626 Clearance of used capital goods to sister units was treated as unsustainable for duty demand and CENVAT credit reversal where the department was already aware of the practice, the show cause notices did not allege suppression with intent to evade duty, and the transfers were for manufacture with no misuse or diversion shown. The prior appellate finding that the original demand formulation was unsustainable also meant later proceedings could not cure the missing allegation. In these circumstances, the matter was regarded as revenue neutral and the extended limitation period was not available. Case-Laws Central Excise Fri, 16 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344626