2010 (10) TMI 972

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..... he Respondent. ORDER Revenue filed this appeal. 2. In the impugned order the Commissioner (Appeals) has dropped the demand against the respondent relying on the decision of Madura Coats Pvt. Ltd. v. CCE reported in 2005 (190) E.L.T. 450, wherein the duty demand was dropped against the respondent holding that duty rightly be paid by the respondent on transaction value, at the time of cleara .....

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..... e Madras High Court. Further, I find that in the case of Cummins India Ltd. v. CCE reported in 2007 (219) E.L.T. 911 (Tri.-Mum.), this issue has been dealt by this Tribunal holding that the provisions of Rule 3(4) of Cenvat Credit Rules, 2002 and Rule 3(5) of Cenvat Credit Rules, 2005 are not attractable on removal of the capital goods removed after use and duty has been paid on transaction value. .....

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