https://www.taxtmi.com/caselaws?id=375859 Goods cleared on sale of a dismantled 6 MW DG set were treated as identifiable excisable goods classifiable under Heading 8502, so central excise duty was payable and Rule 57S(2)(b) of the Central Excise Rules, 1944 did not apply because the credit had been taken on components and parts, not on the assembled unit removed from the factory. The demand was within limitation under Section 11A because the show cause notice was issued within one year from the relevant date. Interest under Section 11AB followed as a statutory consequence of the short levy. The duty demand, limitation objection, and interest challenge all failed. en-us Mon, 25 Feb 2019 00:00:00 +0530 Wed, 27 Feb 2019 06:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375859 Goods cleared on sale of a dismantled 6 MW DG set were treated as identifiable excisable goods classifiable under Heading 8502, so central excise duty was payable and Rule 57S(2)(b) of the Central Excise Rules, 1944 did not apply because the credit had been taken on components and parts, not on the assembled unit removed from the factory. The demand was within limitation under Section 11A because the show cause notice was issued within one year from the relevant date. Interest under Section 11AB followed as a statutory consequence of the short levy. The duty demand, limitation objection, and interest challenge all failed. Case-Laws Central Excise Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375859