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2014 (12) TMI 120 - AT - Central ExciseDenial of CENVAT Credit - removal of capital goods after being put to use - Whether the appellant is required to pay duty under Rule 3(4) of the Cenvat Credit Rules, 2002 with respect to those capital goods on which cenvat credit is taken but are cleared as waste and scrap after its long usage in the factory of manufacture - period before 13-11-2007 - Held that:- There is no evidence relied upon in the show cause notice that part of capital goods cleared was not put to use - cenvat credit of ₹ 13,79,969/- was taken by respondent with respect to the entire De-linking Plant imported whereas a part of De-linking plant was sold which is described as ‘De-linking Cell’ on which respondent paid duty amount of ₹ 1,84,000/-. There is no allegation in the show cause notice dated 23.09.2004 that De-linking plant was sold as such and not after use. There is no specific finding of the lower authorities that De-linking plant was sold as such in the guise of scrap. There is no evidence on record that entire De-linking plant on which service tax credit ₹ 13,79,969/- was removed by the respondent. Thus for removing a part of De-linking plant after use on payment of duty, entire cenvat credit can not to be denied - Following decision of CCE, Chandigarh vs. Raghav Alloys Limited [2010 (4) TMI 294 - PUNJAB & HARYANA HIGH COURT] - Decided against Revenue.
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