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Reversal of cenvat credit - removal of capital goods after use - the case of the Appellant was covered under the second proviso to Rule 3(5) and not under Rule 3(5A) of CENVAT Credit Rules 2004 -after 10 years of use of the capital goods the amount of credit required to be reversed becomes zero - refund of amount paid wrongly allowed - Tri

Central Excise - Reversal of cenvat credit - removal of capital goods after use - the case of the Appellant was covered under the second proviso to Rule 3(5) and not under Rule 3(5A) of CENVAT Credit .....

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