TMI Blog2005 (8) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... as been filed against the order-in-appeal No. 17/2005 dated 28-01-2005 passed by the Commissioner of Central Excise (Appeals), Tirunelveli. 2. The facts of the case are as follows. The appellants had a 100% EOU by name "M/s. Madura Coats India Pvt. Ltd. 100% EOU." The said unit was debonded on the 3rd December 2001 after payment of appropriate duties on all inputs and machines lying in the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over the decision of the jurisdictional authority, the appellant approached the Commissioner (Appeals). The Commissioner (Appeals) set aside the demand and allowed the appellants' appeal on the ground that there is no specific provision for demand of duty on removal of used Cenvated capital goods. It is not in dispute that the appellants have sold the used goods to independent consumers and paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed) under Rules 3(4) of Cenvat Credit Rules, 2001/2002. 5. We have gone through the records of the case very carefully. The Commissioner (Appeals) has given a clear finding that there is no provision to demand duty on removal of used Cenvated capital goods. He has also referred to the Board's Circular dated the 1st July 2002. We want to make it clear that the above Circular is applicable only to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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