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2015 (10) TMI 1220

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..... ed after use in the factory premises of appellant. Revenue's case of requirement of reversal entire amount of Cenvat Credit availed is an incorrect view. - In view of the foregoing and authoritative judicial pronouncement [2010 (4) TMI 294 - PUNJAB & HARYANA HIGH COURT] on the same issue, the impugned order is liable to be set aside - Appeal No. E/934/10 - - - Dated:- 17-6-2015 - M. V. Ravindra .....

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..... 12,319/- under protest. Noticing that such payment of duty with interest is incorrect, they filed refund claim with the authorities. Both the lower authorities rejected the refund claim relying upon Rule 3(5) of Cenvat Credit Rules, 2004, holding that removal of forklift is as such requires reversal of Cenvat Credit availed. 4. I find that there is no dispute that forklift was removed after use .....

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..... If even after use for a couple of years, the Cenvat Credit is required to be reversed then it would certainly defeat the object of the scheme. To avoid misuse of the scheme in the Rules, it has been provided that if the machines are cleared as such the Assessee shall be liable to pay duty equal to amount of Cenvat Credit availed. The machines which are cleared after utilization cannot be treated .....

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..... ng into use for nine years cannot be treated as Cleared 'as such'. Insertion of proviso w.e.f. 13-11-2007 makes it clear that there is difference between machines cleared without putting into use and cleared after use. The Bombay High Court has upheld the view of the Tribunal in the case of Cummins India Limited v. CCE, Pune-III , 2007 (219) E.L.T. 911 (Tri. - Mumbai). The Tribunal in the .....

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