Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 475 - AT - Central ExciseCENVAT credit - capital goods cleared after use - Held that: - the appellant was not required to pay excise duty that is in another words debit of Cenvat credit taken at the time of receipt of said capital goods under Rule 3(5) of Cenvat Credit Rules, 2004 while removing the said capital goods after use. Therefore, I set aside the Order-in-Appeal and allow the appeal. The appellant shall be entitled for consequential relief, in accordance with law.
|