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2018 (12) TMI 1528 - AT - Central ExciseCENVAT Credit - removal of capital goods after use - demand of reversal of cenvat credit availed at the time of receipt of the capital goods - Rule 3(5) of Cenvat Credit Rules, 2004 - Held that:- From the plain reading of Rule 3(5), it is clear that duty on removal of capital goods required to be paid only in two cases i.e. if the capital goods is cleared as such without putting to use and capital goods is cleared as waste and scrap - There is no provision under Rule 3(5) or in any other Rule to demand duty if capital goods are cleared after use, therefore by invoking Rule 3(5) duty demand on the removal of capital goods as such cannot be made. Appellant is not required to pay duty on removal of capital goods as such - Appeal allowed - decided in favor of appellant.
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