2007 (1) TMI 453

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.... the Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order]. -  The lower appellate authority has denied capital goods credit of Rs. 1,37,964/- to the appellants in respect of certain capital goods installed in their factory during 1997-99 and have also imposed on them equal amount of penalty. Both the demands are under Rule 57U of the Central Excise Rules, 1944, correspond....

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....nst the appellants. The appellants are challenging the demand on merits as well as on limitation. 2. Learned counsel for the appellants has relied on the following decisions of the Tribunal in support of his contention that there was no removal of capital goods by the appellants and hence there was no question of any such demand as above : (i)      Jamna Auto In....