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2017 (6) TMI 1065 - AT - Central ExciseClandestine removal - Clearance of scrap of machinery and machinery parts without payment of duty - case of the department is that the removal of scrap capital goods is liable for payment of duty in terms of Rule 3(4) of the CCR, 2002 - Held that: - the same issue, in the appellant’s own case, [2017 (1) TMI 161 - CESTAT MUMBAI], has been decided by this Tribunal, where it was 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 appellant.
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