2017 (7) TMI 1120 - HC - Central Excise

Fiscal removal of capital goods - whether fiscal removal amounts to removal? - Held that - It is held even on assimilation of facts that removal in the case in hand does not include any fiscal removal of goods from one place to other - appeal dismissed.

Summary

The High Court of Chhattisgarh dismissed the appeal under Section 35G of the Central Excise Act, 1944 as the issue raised did not involve a common substantial question of law in favor of the Revenue. The court held that there was no fiscal removal of capital goods in the case, following precedents set by the Supreme Court and the Tribunal. The appeal was dismissed in limine.