PATEL ALLOYS (STEEL) (P) LTD. Versus COMMISSIONER OF C. EX., AHMEDABAD - Central Excise - Case Laws

PATEL ALLOYS (STEEL) (P) LTD. Versus COMMISSIONER OF C. EX., AHMEDABAD - Central Excise - CESTAT AHMEDABAD - Tri - Penalty u/s 11AC r.w. Rule 15 of the Cenvat Credit Rules, 2004 - transfer of capital goods to other unit without reversing cenvat credit Held that - The entire case can be decided on the question of revenue neutrality - it is not disputed that the capital goods on which credit was availed was transferred/cleared for the purpose of doing job work to the appellant s own unit - there................................... Central Excise - Case Laws