https://www.taxtmi.com/caselaws?id=781623 CESTAT KOLKATA - AT allowed the appeal and set aside the impugned order. The tribunal held Rule 3(5A) applies only where CENVAT credit was initially availed on capital goods, so duty demand on scrap of pre-1994 capital goods (no credit availed) was unsustainable. CENVAT credit on lighting equipment used within the factory was upheld as inputs. Invocation of the extended limitation period was rejected given earlier audit knowledge, and consequential interest and penalty were quashed. The confirmed duty, interest and penalty were set aside. en-us Thu, 30 Oct 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781623 CESTAT KOLKATA - AT allowed the appeal and set aside the impugned order. The tribunal held Rule 3(5A) applies only where CENVAT credit was initially availed on capital goods, so duty demand on scrap of pre-1994 capital goods (no credit availed) was unsustainable. CENVAT credit on lighting equipment used within the factory was upheld as inputs. Invocation of the extended limitation period was rejected given earlier audit knowledge, and consequential interest and penalty were quashed. The confirmed duty, interest and penalty were set aside. Case-Laws Central Excise Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781623