https://www.taxtmi.com/caselaws?id=356897 Capital goods received under Rule 16 of the Central Excise Rules, 2002 and on which CENVAT credit was taken are governed thereafter by the CENVAT Credit Rules, 2002 for further movement. The Tribunal held that Rule 4(5)(b) permits removal of such goods to a job worker without payment of duty, so the clearance was legally valid and the duty demand was unsustainable. On that basis, the consequential penalty was also set aside and the assessee succeeded. en-us Tue, 28 Nov 2017 00:00:00 +0530 Thu, 26 Apr 2018 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356897 Capital goods received under Rule 16 of the Central Excise Rules, 2002 and on which CENVAT credit was taken are governed thereafter by the CENVAT Credit Rules, 2002 for further movement. The Tribunal held that Rule 4(5)(b) permits removal of such goods to a job worker without payment of duty, so the clearance was legally valid and the duty demand was unsustainable. On that basis, the consequential penalty was also set aside and the assessee succeeded. Case-Laws Central Excise Tue, 28 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356897