https://www.taxtmi.com/caselaws?id=360550 The Tribunal set aside the impugned order in three appeals concerning duty demand on dismantled plants and machinery cleared as scrap. The Tribunal ruled in favor of the appellants, emphasizing that duty payment on capital goods removed as scrap is linked to credit availed, which was not the case here. By referencing legal provisions and precedents, including the Hindustan Zinc Ltd. case, the Tribunal concluded that duty imposition without credit utilization was unjustified, ultimately allowing all three appeals. en-us Wed, 11 Apr 2018 00:00:00 +0530 Fri, 18 May 2018 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360550 The Tribunal set aside the impugned order in three appeals concerning duty demand on dismantled plants and machinery cleared as scrap. The Tribunal ruled in favor of the appellants, emphasizing that duty payment on capital goods removed as scrap is linked to credit availed, which was not the case here. By referencing legal provisions and precedents, including the Hindustan Zinc Ltd. case, the Tribunal concluded that duty imposition without credit utilization was unjustified, ultimately allowing all three appeals. Case-Laws Central Excise Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360550