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2017 (12) TMI 1085 - AT - Central ExciseCENVAT credit - removal of capital goods to sister units - Rule 4(5) (a) of CCR - Held that: - once the capital goods is cleared under Rule 4(5)(a), the same was supposed to be returned back within 180 days. If the assessee is not in a position to bring it back within 180 days, they are supposed to reverse the cenvat credit availed on such capital goods - In the facts of the present case, the removal of capital goods were taken place under Rule 4(5) (a) for the year 13.10.2006 and 4.4.2007. However the same was not returned back within 180 days, the Cenvat credit was required to be reversed, hence the appellants are failed to do so - appeal dismissed - decided against appellant.
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