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2017 (3) TMI 1076 - AT - Central ExciseCENVAT credit - contravention of Rule 3(5) of CCR - whether the appellant is liable to reverse cenvat credit on capital goods when the capital goods are removed after being used for a period of about one year also? - Held that: - It is pertinent to note that till the law was amended as on 13.11.2007 in respect of used capital goods, there was no liability to pay duty. In fact this is evident from the fact that in the Cenvat Credit Rules 2004, the proviso was added making the position clear which was not cleared in the earlier provision - credit allowed - appeal allowed - decided in favor of appellant.
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