https://www.taxtmi.com/caselaws?id=432308 The Tribunal allowed the appeals, setting aside duty and penalty on the transfer of capital goods to an additional premise under notification no. 67/95-CE. It held that the additional premise was part of the factory, qualifying for the benefit. Regarding the utilization of cenvat credit for education cess, the duty demand was set aside based on evolving legal positions favoring the appellant. The decision was final as the revenue did not appeal. The Tribunal upheld setting aside the duty and penalty, providing detailed legal analysis and citing relevant precedents. en-us Thu, 22 Dec 2022 00:00:00 +0530 Tue, 03 Jan 2023 08:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432308 The Tribunal allowed the appeals, setting aside duty and penalty on the transfer of capital goods to an additional premise under notification no. 67/95-CE. It held that the additional premise was part of the factory, qualifying for the benefit. Regarding the utilization of cenvat credit for education cess, the duty demand was set aside based on evolving legal positions favoring the appellant. The decision was final as the revenue did not appeal. The Tribunal upheld setting aside the duty and penalty, providing detailed legal analysis and citing relevant precedents. Case-Laws Central Excise Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432308