https://www.taxtmi.com/caselaws?id=212160 The Court dismissed the appeal, affirming that the reversal of cenvat credit on used capital goods was not necessary under Rule 3(5) of the Cenvat Credit Rules, 2004. The Court held that since the goods were not cleared "as such" but after being put to use, the rule did not apply. en-us Wed, 27 Apr 2011 00:00:00 +0530 Fri, 01 Jun 2012 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212160 The Court dismissed the appeal, affirming that the reversal of cenvat credit on used capital goods was not necessary under Rule 3(5) of the Cenvat Credit Rules, 2004. The Court held that since the goods were not cleared "as such" but after being put to use, the rule did not apply. Case-Laws Central Excise Wed, 27 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212160