TMI Blog2017 (6) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... lectron Centrum Ltd. [2014 (10) TMI 596 - KARNATAKA HIGH COURT], where it was held that Capital goods purchased for DTA unit was used, it was not removed as such and when it was removed to EHTP unit again, they have no liability to pay the credit - appeal allowed - decided in favor of appellant. - E/696/2009-SM - Final Order No. 20453/2017 - Dated:- 3-4-2017 - Shri S.S Garg, Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same were cleared to their Dehradun unit. Their tax exemption for 10 years is extended by Govt of India. During the clearance, the appellant paid total duty of ₹ 3,53,638/- on depreciated value of these machines. However, department did not accept the method of payment of duty and issued a show-cause notice dated 7.3.2007 demanding differential duty under Section 11 A (1) of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l goods being sent to their own unit are those which have been used by the assessee for several years. He further submitted that this issue is no more resintegra and has been settled in favour of the appellant by the following decisions: 1) Kirioskar Batteries Pvt Ltd Vs CC CE [2016-TIOL-3243-CESTAT] 2) Harsh International (Khaini) Pvt Ltd Vs CCE 2012 (281) ELT 714 (Del)] 3) CCE Vs S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Centum Electronics Ltd [2014(309 ELT 479 (Kar)] cited supra has held that till amendment of Rule 3(4) on 13.11.2017 in respect of used capital goods there was no liability to pay duty and it was only with the option of proviso that the situation has changed. He further submitted that the decision relied upon by the Revenue in the case of M/s Modernova Plastyles Vs CCE Raigad [2008(232)ELT 29 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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