https://www.taxtmi.com/caselaws?id=352168 The Tribunal held that items used in the repair and maintenance of capital goods within the factory premises are eligible for CENVAT credit. The clearance of MS Scrap without payment of duty was addressed, confirming the recovery of duty with interest. The penalty imposed was reduced to Rs. 2000 in each case. The impugned order was modified to reflect these adjustments, and the appeals were disposed of accordingly. en-us Fri, 27 Oct 2017 00:00:00 +0530 Sat, 09 Dec 2017 08:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352168 The Tribunal held that items used in the repair and maintenance of capital goods within the factory premises are eligible for CENVAT credit. The clearance of MS Scrap without payment of duty was addressed, confirming the recovery of duty with interest. The penalty imposed was reduced to Rs. 2000 in each case. The impugned order was modified to reflect these adjustments, and the appeals were disposed of accordingly. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352168