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2017 (4) TMI 88 - AT - Central ExciseClearance of manufactured item (furnace) - capital items - removal as such or after being used - it is the Revenue's case that since the Appellant had removed the manufactured item (furnace), therefore, they were liable to pay excise duty on the transaction value - Held that: - The subject goods have been in use in the factory of the Appellant for substantially long period. The goods were manufactured during September-November, 1995 and have been cleared by the Invoice dated 16.3.2004. When the Appellant used such goods for such a long period i.e. over eight years, the same cannot be called as “manufactured or produced goods”; they are in the character of „used capital goods‟. The department has not been able to prove that the Appellant assessee removed the goods as such or did not use these as capital goods. Thus, it is a fact that goods have been cleared after their use for long period - Appeal allowed - decided in favor of appellant.
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