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2011 (5) TMI 938 - CESTAT BANGALOREMODVAT credit - diesel generating set - removal after use - whether the appellant was required to reverse the MODVAT credit availed on a diesel generating set (capital goods) when it was disposed of by way of sale on 12.11.2004? - Held that: - On a perusal of the Tribunal's judgment in Cummins India case [2007 (3) TMI 589 - CESTAT, MUMBAI], we find that the payment of duty by the assessee on the transaction value of old / used capital goods (on which CENVAT credit had been availed) was accepted by the Tribunal - credit allowed - appeal allowed - decided in favor of appellant.
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