https://www.taxtmi.com/caselaws?id=368570 The High Court held that the Department could not pursue the appeal due to the tax amount being below the specified threshold, thereby dismissing the appeal and leaving substantial legal questions unexamined. The Court emphasized that the appeal could not proceed based on the monetary limit, preventing a review of the Tribunal's interpretation of capital goods under the Cenvat Credit Rules. The decision was based on the inability to meet the monetary threshold set by the tax authorities, leading to the dismissal of the appeal without addressing the substantive legal issues raised. en-us Mon, 10 Sep 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368570 The High Court held that the Department could not pursue the appeal due to the tax amount being below the specified threshold, thereby dismissing the appeal and leaving substantial legal questions unexamined. The Court emphasized that the appeal could not proceed based on the monetary limit, preventing a review of the Tribunal's interpretation of capital goods under the Cenvat Credit Rules. The decision was based on the inability to meet the monetary threshold set by the tax authorities, leading to the dismissal of the appeal without addressing the substantive legal issues raised. Case-Laws Central Excise Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368570