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2017 (11) TMI 1383 - CESTAT BANGALORECENVAT credit - whether the appellant herein is required to reverse the cenvat credit availed on the capital goods which were exported after putting them to use? - Held that: - There are no provisions, in the Cenvat Credit Rules or Central Excise Rules which prohibits an export of capital goods which are put to use. In the absence of any such provision, the confirmation of the demand of reversal of cenvat credit availed on the capital goods when they were received by the appellant in their factory seem to be erroneous and unsustainable - demand set aside. Whether the capital goods removed for home consumption the duty liability arises or otherwise? - Held that: - On the basis of such documentary evidence to show that they have paid more duty than the amount which is demanded in the show-cause notice, I find that both the lower authorities were fell in error of law in coming to a conclusion that the appellant is required to pay Central Excise demand of ₹ 56,764/- with interest - demand set aside. Appeal allowed in part.
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