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2017 (1) TMI 161 - AT - Central ExciseClandestine removal - worn out parts of the capital goods from the factory without payment of duty - Rule 3(4) of Cenvat Credit Rules, 2002 - Held that: - From the plain reading of the above Rule 3(4), it is clear that the duty is required to be paid only if the capital goods is removed as such - In the present case, it is undisputed that the worn out parts of the capital goods were cleared, therefore in case of used parts/capital goods Rule 3(4) is not applicable - appeal allowed - decided in favor of assessee
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