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2010 (12) TMI 584 - AT - Central ExciseWaiver of pre-deposit - Reversal of cenvat credit - Rule 3(5) of the Cenvat Credit Rules, 2004 - whether used capital goods could have been removed as such in June and July 2007 only upon reversal of cenvat credit that was availed by the appellants on purchase of the said capital goods - when the capital goods were removed as such from the factory by the appellants, they were required to pay an amount equal to the credit availed by them in respect of such capital goods. Once it is apparent that the appellants had not paid such amount, there was clear violation of the Rule in force at the relevant time Mere contention that on account of frequent changes in the provision of law, which itself is devoid of substance, cannot be a justification to avoid the penal liability resulting from failure to discharge the revenue liability by the assessee - the appeals and applications fail and are accordingly dismissed
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