https://www.taxtmi.com/caselaws?id=124326 The Revenue appealed the clearance of used capital goods as 'scrap' without paying the full credit initially availed. The Commissioner (Appeals) allowed the company's appeal, prompting the Revenue to challenge the decision. The main argument was that the goods were removed 'as such,' requiring payment of the initial credit. However, the Tribunal clarified that this rule applied only to capital goods removed 'as such,' not used cenvated capital goods. As the goods were used for 8 years, they were not considered 'as such.' The Revenue's appeal was dismissed for lacking merit as the Tribunal's decision remained unchallenged by a higher court. en-us Tue, 14 Oct 2008 00:00:00 +0530 Fri, 28 Sep 2012 10:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124326 The Revenue appealed the clearance of used capital goods as 'scrap' without paying the full credit initially availed. The Commissioner (Appeals) allowed the company's appeal, prompting the Revenue to challenge the decision. The main argument was that the goods were removed 'as such,' requiring payment of the initial credit. However, the Tribunal clarified that this rule applied only to capital goods removed 'as such,' not used cenvated capital goods. As the goods were used for 8 years, they were not considered 'as such.' The Revenue's appeal was dismissed for lacking merit as the Tribunal's decision remained unchallenged by a higher court. Case-Laws Central Excise Tue, 14 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124326