https://www.taxtmi.com/caselaws?id=351504 The Tribunal ruled in favor of the appellant on both issues. It held that the demand for reversal of cenvat credit on exported capital goods after use was unfounded as there were no provisions prohibiting the export of used capital goods. Additionally, the demand for duty liability on capital goods removed for home consumption was deemed unjustified as the appellant had already paid more duty than the amount demanded. The lower authorities were found to have erred in upholding these demands, leading to the appeal being allowed and the impugned order being set aside. en-us Thu, 28 Sep 2017 00:00:00 +0530 Mon, 27 Nov 2017 07:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351504 The Tribunal ruled in favor of the appellant on both issues. It held that the demand for reversal of cenvat credit on exported capital goods after use was unfounded as there were no provisions prohibiting the export of used capital goods. Additionally, the demand for duty liability on capital goods removed for home consumption was deemed unjustified as the appellant had already paid more duty than the amount demanded. The lower authorities were found to have erred in upholding these demands, leading to the appeal being allowed and the impugned order being set aside. Case-Laws Central Excise Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351504