https://www.taxtmi.com/caselaws?id=122620 Removal of old and used capital goods after years of use was treated as not being removal "as such", so no further credit reversal or duty could be sustained on that basis. For the earlier period, Rule 57-S of the Central Excise Rules, 1944 governed the treatment of credit on capital goods; for the later period, there was no specific authority to demand duty on clearance of used capital goods before insertion of Rule 3(5A) of the Cenvat Credit Rules, 2004. The amount already paid on transaction value was accepted as sufficient, and the demand for additional duty and the accompanying penalty were held unsustainable. en-us Tue, 26 Jun 2007 00:00:00 +0530 Thu, 02 Nov 2017 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122620 Removal of old and used capital goods after years of use was treated as not being removal "as such", so no further credit reversal or duty could be sustained on that basis. For the earlier period, Rule 57-S of the Central Excise Rules, 1944 governed the treatment of credit on capital goods; for the later period, there was no specific authority to demand duty on clearance of used capital goods before insertion of Rule 3(5A) of the Cenvat Credit Rules, 2004. The amount already paid on transaction value was accepted as sufficient, and the demand for additional duty and the accompanying penalty were held unsustainable. Case-Laws Central Excise Tue, 26 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122620