TMI Blog2017 (7) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and putting to use - In the present case, since the capital goods were admittedly installed and used for substantial period, only thereafter it was removed, Rule 3(5) of Cenvat Credit Rules, 2004 is inapplicable - appeal allowed - decided in favor of appellant. - E/160/11 - A/88084/17/SMB - Dated:- 19-6-2017 - Shri Ramesh Nair, Member (Judicial) Shri Mihir Mehta, Advocate for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liance on the following judgement :- i) Cummins India Ltd. Vs. CCE 2007 (219) ELT 911 (T-Mum) ii) CCE Vs. Cummins India Ltd. 2009 (234) ELT A120 (Bom) iii) CCE Vs. Raghav Alloys Ltd. 2009 (242) ELT 124 (P H) iv) CCE Vs. Raghav Alloys Ltd. 2011 (264) ELT 367 (Mad.) v) CCE Vs. Rogini Mills Ltd. 2011 (264) ELT 367 (Mad.) vi) Balkrishna Inds. Ltd. - Final Order no.A/1703/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital goods, on which CENVAT credit has been taken, are removed as such from the factory, or premises of the provider of output service, the manufacturer of the final products or provider of output service, as the case may be, 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 9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the excise duty is only payable on the capital goods if removed as such that means without installation and putting to use. In the present case, since the capital goods were admittedly installed and used for substantial period, only thereafter it was removed, Rule 3(5) of Cenvat Credit Rules, 2004 is inapplicable. Therefore the demand is not sustainable. 7. The impugned order is set aside. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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