https://www.taxtmi.com/caselaws?id=380728 The appeal was allowed in the case concerning captive consumption of trolleys for duty exemption under Notification No.67/1995-CE. The Tribunal ruled that the trolleys did not qualify as captively consumed goods as they crossed the factory gate. The time bar for proceedings was not applicable due to the absence of malafide intent and lack of objections in previous audits. The appellant was granted the opportunity to substantiate their Cenvat credit claim within the limitation period. Penalties were not imposed considering the appellant's lack of malafide intent. The judgment emphasized maintaining records and providing evidence for claims during re-quantification. en-us Tue, 14 May 2019 00:00:00 +0530 Tue, 28 May 2019 07:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380728 The appeal was allowed in the case concerning captive consumption of trolleys for duty exemption under Notification No.67/1995-CE. The Tribunal ruled that the trolleys did not qualify as captively consumed goods as they crossed the factory gate. The time bar for proceedings was not applicable due to the absence of malafide intent and lack of objections in previous audits. The appellant was granted the opportunity to substantiate their Cenvat credit claim within the limitation period. Penalties were not imposed considering the appellant's lack of malafide intent. The judgment emphasized maintaining records and providing evidence for claims during re-quantification. Case-Laws Central Excise Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380728