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2011 (4) TMI 1116 - HC - Central ExciseCenvat credit - assessee claimed that cenvat credit was not liable to be reversed while clearing used capital goods on which no central excise duty was attracted – Held that:- appellant submits that mere keeping the capital goods and putting them to same use is not enough to exclude the requirement of reversing cenvat credit under Rule 3(5) of the Cenvat Credit Rules, 2004 (for short “the Rules”) as the said provision applies if the goods are as such, goods were not cleared in the same position but after having been used and in such situation Rule 3(5) of the Rules will not apply, appeal is dismissed
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