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2017 (8) TMI 311 - HC - Central ExciseCENVAT credit - removal for use in another place - whether the assessee, which in this case is BSNL, could have claimed CENVAT credit in respect of capital equipment, which was removed for use to another place within the same zone? - Rule 3(5) of Cenvat Credit Rules, 2004 - Held that: - the assessee cannot be denied the right to avail the CENVAT credit - Rule 3(1)(i) allows, inter alia, a provider of output service to take CENVAT credit of any duty of excise, which is paid on capital goods received in the premises of the provider of output service, whereas, there is nothing in the said Rule which suggests that CENVAT credit would be available to an output service provider, only if, the capital goods in issue are used in the very same premises. This interpretation accords with what we have stated with regard to Rule 3(5) read with the proviso appended thereto - appeal dismissed - decided against Revenue.
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