TMI Blog2017 (6) TMI 1065X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant’s own case, [2017 (1) TMI 161 - CESTAT MUMBAI], has been decided by this Tribunal, where it was held that From the plain reading of the above Rule 3(4), it is clear that the duty is required to be paid only if the capital goods is removed as such - In the present case, it is undisputed that the worn out parts of the capital goods were cleared, therefore in case of used parts/capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ostwal, Ld. Counsel appearing on behalf of the appellant submits that the very same issue, in the case of appellant, had come up before this Tribunal and this Tribunal vide order No. A/94274/16/SMB dt. 4.11.2016 held that in case of clearance of used parts/capital goods, Rule 3(4) is not applicable. 3. Shri N.N. Prabhudesai, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s: RULE 3(4) CENVAT Credit- When inputs or capital goods, on which CENVAT credit has been taken, are removed as such from the factory, the manufacturer of the final products shall pay an amount equal to the credit availed in respect of such inputs or capital goods and such removal shall be made under the cover of an invoice referred to in rule 7. From the plain reading o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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