https://www.taxtmi.com/caselaws?id=116949 Rule 3(4) of the Cenvat Credit Rules, 2001 was examined in relation to duty demanded on the removal of used moulds during the relevant period. The appellant argued that the used capital goods were not removed "as such" within the meaning of the rule and relied on Tribunal authority supporting that construction. The order also noted that part of the demand had already been paid and that a prima facie case existed. On that basis, waiver of pre-deposit and stay of recovery were granted for the balance demand. en-us Wed, 25 Jan 2006 00:00:00 +0530 Tue, 19 Jun 2012 11:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116949 Rule 3(4) of the Cenvat Credit Rules, 2001 was examined in relation to duty demanded on the removal of used moulds during the relevant period. The appellant argued that the used capital goods were not removed "as such" within the meaning of the rule and relied on Tribunal authority supporting that construction. The order also noted that part of the demand had already been paid and that a prima facie case existed. On that basis, waiver of pre-deposit and stay of recovery were granted for the balance demand. Case-Laws Central Excise Wed, 25 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116949