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2017 (11) TMI 995 - AT - Central ExciseCENVAT credit - 16 Injection Moulding Machines - clearance of capital goods as such - Held that: - the appellant had availed credit of the capital goods during the financial years 2004-2005 and 2005-2006 and later these capital goods were removed after being used for more than one and half year in the year June 2006-2007 - before the Ld. Commissioner (Appeals), the decision of the Larger Bench of the Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE Versus NAVODHAYA PLASTIC INDUSTRIES LTD [2013 (12) TMI 82 - CESTAT CHENNAI], was not available, where it was held that When capital goods are removed after use, it cannot be considered as a case of removal of goods “as such” for the purpose of reversing the entire credit taken at the time of receiving the capital goods as prescribed in Rule 3 (5) of CCR 2004 - it is prudent to remand the matter to the Ld. Commissioner (Appeals) to decide the issues afresh taking into consideration the principle of law laid down by the Larger Bench - appeal allowed by way of remand.
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