https://www.taxtmi.com/caselaws?id=52421 Refund on returned capital goods was held admissible only to the extent of the credit lawfully availed, where the goods were returned for non-conformity with specifications. Scrap and waste arising from dismantling damaged equipment were treated as non-excisable and therefore not liable to central excise duty. As substantial relief was granted on the main disputes, penalty under Section 11AC was set aside for want of a surviving basis. en-us Mon, 24 Nov 2003 00:00:00 +0530 Tue, 05 Oct 2010 17:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52421 Refund on returned capital goods was held admissible only to the extent of the credit lawfully availed, where the goods were returned for non-conformity with specifications. Scrap and waste arising from dismantling damaged equipment were treated as non-excisable and therefore not liable to central excise duty. As substantial relief was granted on the main disputes, penalty under Section 11AC was set aside for want of a surviving basis. Case-Laws Central Excise Mon, 24 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52421