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2013 (12) TMI 450 - AT - Central ExciseCapital goods written off but not cleared – Duty liability - Held that:- The capital goods and inputs which have written off by the assessees in their balance sheets were still lying in their factory and duty is payable on the clearance of goods/inputs/capital goods - as the goods have not cleared from the factory, duty is not payable. We, further find that whatever inputs cleared by the assessees have paid duty on the same capital goods/inputs – Decided against Revenue.
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