https://www.taxtmi.com/caselaws?id=347592 Inputs on which Cenvat credit had been availed were treated as excisable goods capable of clearance without payment of duty against a CT-3 certificate under Notification No. 22/2003-CE. The Tribunal applied the earlier view that Rule 19(2) of the Central Excise Rules permits such duty-free clearance even where the goods are inputs and not goods manufactured by the assessee, and that the notification benefit extends to clearances made to a 100% EOU against CT-3. On that basis, the issue was decided in favour of the appellants and the demand and penalties were held unsustainable. en-us Tue, 01 Aug 2017 00:00:00 +0530 Thu, 07 Sep 2017 13:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347592 Inputs on which Cenvat credit had been availed were treated as excisable goods capable of clearance without payment of duty against a CT-3 certificate under Notification No. 22/2003-CE. The Tribunal applied the earlier view that Rule 19(2) of the Central Excise Rules permits such duty-free clearance even where the goods are inputs and not goods manufactured by the assessee, and that the notification benefit extends to clearances made to a 100% EOU against CT-3. On that basis, the issue was decided in favour of the appellants and the demand and penalties were held unsustainable. Case-Laws Central Excise Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347592