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2013 (12) TMI 516 - CESTAT CHENNAICapital goods removed after use from the factory – Duty liability under Rule 3(5) of Cenvat credit Rules 2004 – Held that:- When capital goods are removed after use, it cannot be considered as a case of removal of goods as such for the purpose of reversing the entire credit taken at the time of receiving the capital goods as prescribed in Rule 3 (5) of CCR 2004 - The use of capital goods is to spread over many years - A decision to the effect that assessees can bring in capital goods, use it for a few days and then remove it without reversal of any Cenvat credit taken is not consistent with the overall scheme of Cenvat credit and can lead to abuse of the scheme – Following CCE Salem Vs Rogini Mills Ltd. [2010 (10) TMI 424 - MADRAS HIGH COURT] – Decided in favour of Assessee.
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