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2017 (7) TMI 442 - AT - Central ExciseRemoval of capital goods after use - whether the removal of capital goods after use would attract excise duty in terms of Rule 3(5) of Cenvat Credit Rules, 2004 during the period January 2005 to May 2005? - Held that: - the excise duty is only payable on the capital goods if removed ‘as such’ that means without installation and putting to use - In the present case, since the capital goods were admittedly installed and used for substantial period, only thereafter it was removed, Rule 3(5) of Cenvat Credit Rules, 2004 is inapplicable - appeal allowed - decided in favor of appellant.
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