2013 (12) TMI 450

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..... uts/capital goods - as the goods have not cleared from the factory, duty is not payable. We, further find that whatever inputs cleared by the assessees have paid duty on the same capital goods/inputs – Decided against Revenue. - E/3096/2004-Mum - Final Order No. A/401/2013-WZB/C-II(EB) - Dated:- 26-4-2013 - Ashok Jindal And P K Jain, JJ. For the Appellant : Shri Navneet, Additional Commissi .....

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..... R) submits that as respondents have written off these capital goods and inputs in their balance sheets, therefore, they are liable to pay duty, interest and penalty. 4. On perusal of the impugned order, we find that Ld. Commissioner has recorded in his findings that these capital goods and inputs which have written of by the respondents in their balance sheets were still lying in their factory a .....

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