TaxTMI 
TaxTMI 
2012 (10) TMI 923
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.... Respondent. ORDER The appellant are a 100% EOU. During October, 2009 they acquired free of Central Excise duty certain capital goods in terms of exemption Notification No. 22/2003-C.E., dated 31-3-2003. The capital goods so received free of duty were transferred to another 100% EOU under intimation to the Department and thereafter the same were received back in September, 2010. The Department b....
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....bmitted that the capital goods received by a 100% EOU are required to be installed within a period of one year; that in this case, though the capital goods were transferred to another unit, the same were received back and installed within one year of receipt for use in the factory; that the condition of notification has been satisfied; that Commissioner while confirming the duty demand has ignored....
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....Though in terms of notification No. 22/2003-C.E. the capital goods manufactured in India can be received by 100% EOU free of duty; the capital goods are required to be installed within one year and this period can be extended by the jurisdictional Assistant Commissioner on sufficient cause being shown, in this case it is not denied that though the capital goods had been sent to another 100% unit, ....