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TMI Blog2019 (4) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... and scrap for the period up to October 2008 - Held that:- It is seen that prior to 01.04.2012, there was no specific provision requiring reversal of Cenvat credit of capital goods, if not removed as such. Consequently, the demand on this count cannot be sustained - reliance also placed in the case of PARIKH PACKAGING PVT. LTD. VERSUS C.C.E. AHMEDABAD-I [2019 (2) TMI 1417 - CESTAT AHMEDABAD] - demand do not sustain. CENVAT Credit - Goods Transport Agency services availed for movement of goods beyond the place of removal - Held that:- The Hon'ble Apex Court in the case of Vasavadatta Cement Limited [2018 (3) TMI 993 - SUPREME COURT] has clarified that the credit would be admissible for the period up to March 2008 in view of the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment in Rule 5A of Cenvat Credit Rules on 17.03.2012, vide Notification No. 18/2012-CE(NT) dated 17.03.2012, there was no requirement to reverse the Cenvat credit in respect of capital goods on which credit has been availed when the same are cleared as waste and scrap. He pointed out that the requirement for reversal was introduced vide Notification No. 18/2012-CE (NT) dated 17.03.2012. He relied on the decision in the case Parikh Packaging Pvt. Limited vide order No. A/10131/2019 dated 11.01.2019. 5. The next issue raised related to Cenvat credit of Goods Transport Agency services availed for movement of goods beyond the place of removal. Ld. Counsel pointed out that the issue for the period March 2008 is covered by the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation on this issue. 8. The second issue relates to clearance of waste and scrap of capital goods for the period up to October 2008. Ld. Counsel relied on the decision of Parikh Packaging Pvt. Limited (supra). It is seen that prior to 01.04.2012, there was no specific provision requiring reversal of Cenvat credit of capital goods, if not removed as such. Consequently, the demand on this count cannot be sustained for the reason given in the decision in the case of Parikh Packaging Pvt. Limited (supra) relied on by the appellant. Demand on this count is therefore, set-aside. 9. The next issue relates to Cenvat credit in respect of Goods Transport Agency service availed for transportation of goods beyond the place of removal. The Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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