https://www.taxtmi.com/caselaws?id=54250 Capital goods were not treated as removed for duty purposes merely because units were hived off, where the goods remained in the same premises. Inputs, work in progress, semi-finished goods and finished goods routed within an integrated manufacturing arrangement were also not subjected to credit reversal or duty demand when clearances were made on payment of duty and the movement of goods fell within the Modvat framework. The note further records that penalty could not survive once the substantive duty demand failed, and that limitation also supported the assessee's case on the facts discussed. en-us Mon, 13 Jun 2005 00:00:00 +0530 Tue, 19 Oct 2010 10:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54250 Capital goods were not treated as removed for duty purposes merely because units were hived off, where the goods remained in the same premises. Inputs, work in progress, semi-finished goods and finished goods routed within an integrated manufacturing arrangement were also not subjected to credit reversal or duty demand when clearances were made on payment of duty and the movement of goods fell within the Modvat framework. The note further records that penalty could not survive once the substantive duty demand failed, and that limitation also supported the assessee's case on the facts discussed. Case-Laws Central Excise Mon, 13 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54250