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2021 (12) TMI 423 - CESTAT NEW DELHICENVAT Credit - requirement to reverse and/or pay duty on removal - conveyor belt - scrap - Rule 5A of Rule 3 of CCR - HELD THAT:- In absence of any allegation that the appellant have removed the scrap, on which cenvat credit was taken, the show cause notice is bad for demand of duty on the value of scrap removed. The show cause notice lacks the satisfaction of the condition precedent that the assessee has or had taken credit on the relevant capital goods. The appeal is allowed - decided in favor of appellant.
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