https://www.taxtmi.com/caselaws?id=123931 Old and used capital goods cleared after use from a factory were held not to be removed "as such" for purposes of Rule 3(4) of the Cenvat Credit Rules, 2002. The expression "as such" was construed to mean removal without first being put to use, so capital goods that had been deployed in the factory could not attract reversal or duty under that charging provision. Clearance on transaction value did not change that position, and the demand was therefore unsustainable. en-us Thu, 15 May 2008 00:00:00 +0530 Wed, 06 Sep 2017 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123931 Old and used capital goods cleared after use from a factory were held not to be removed "as such" for purposes of Rule 3(4) of the Cenvat Credit Rules, 2002. The expression "as such" was construed to mean removal without first being put to use, so capital goods that had been deployed in the factory could not attract reversal or duty under that charging provision. Clearance on transaction value did not change that position, and the demand was therefore unsustainable. Case-Laws Central Excise Thu, 15 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123931