https://www.taxtmi.com/caselaws?id=78966 Rule 3(4) of the Cenvat Credit Rules, 2002 applied only where inputs or capital goods on which credit had been taken were removed as such. Used lubricating oil, after exhaustion of utility through long use, ceased to remain the original lubricating oil and could not be treated as a removal of cenvated input as such. The waste oil was also not shown to be usable as lubricant and was treated as not arising from any manufacturing process. A demand could not be confirmed on Rule 3(4) when the show cause notices had proceeded on a different basis and had not invoked that rule. en-us Fri, 14 May 2010 00:00:00 +0530 Tue, 28 Dec 2010 12:29:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78966 Rule 3(4) of the Cenvat Credit Rules, 2002 applied only where inputs or capital goods on which credit had been taken were removed as such. Used lubricating oil, after exhaustion of utility through long use, ceased to remain the original lubricating oil and could not be treated as a removal of cenvated input as such. The waste oil was also not shown to be usable as lubricant and was treated as not arising from any manufacturing process. A demand could not be confirmed on Rule 3(4) when the show cause notices had proceeded on a different basis and had not invoked that rule. Case-Laws Central Excise Fri, 14 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78966