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2008 (10) TMI 455 - AT - Central ExciseCenvat/Modvat - removal of Capital goods after use - Held that: - the capital goods namely tools and dies were removed by the respondents after they had been used for some time - Rule 3(5) of CCR, 2004 did not apply to removals of worn-out capital goods. The respondents were not required to pay duty when the used capital goods were sold - appeal dismissed - decided against Revenue.
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