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2017 (6) TMI 1136 - AT - Central ExciseCENVAT credit - removal of capital goods after use - in terms of Rule 3(5) of Cenvat Credit Rules, 2004 whether an assessee is required to pay duty equal to the total amount of Cenvat Credit availed on capital goods or on transaction value when it is cleared after use? - Held that: - even though the machine was put to use, while clearing its nature of "as such" does not change and therefore the removal falls under Rule 3(5) of Cenvat Credit Rules, 2004 - as per Sub-rule (5) of Rule 3 of Cenvat Credit Rules, 2004 there is no dispute that the duty is required to be paid on the capital goods only when it is removed "as such" from factory premises of the assessee. As per undisputed facts of this case all the capital goods were admittedly cleared after substantial use - , in case of removal of used capital goods, the duty equal to cenvat credit availed cannot be leviable - appeal allowed - decided in favor of appellant.
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