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2013 (10) TMI 891 - CESTAT AHMEDABADRemoval of Inputs / Capital Goods As such – Rule 3(5) of CC Rules – Revenue contended that appellant should have paid the duty @ 16% on the inputs on which CENVAT Credit was availed, on the ground that the said clearance would amount to clearance of manufactured goods. - Whether the duty paid/ CENVAT Credit reversed equivalent to the credit taken on the inputs cleared as such by the appellants is correct or not – Held that:- Following Eicher Tractors Vs CCE Jaipur [2005 (9) TMI 340 - CESTAT, NEW DELHI] - It is seen that the Board vide its circular dated 25-4-2005 has categorically said that clarifications given in this Circular supersede the earlier Circular dated 1-7-2002 - The revenue cannot argue against its own Circular, when the Board has stated that the provisions of the Rule 3(5) of the Cenvat Credit Rules, 2004 would apply in respect of the capital goods and inputs on which credit has been availed are removed as such - the impugned order is correct, legal and does not suffer from any infirmity – Decided against Revenue.
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