https://www.taxtmi.com/caselaws?id=234662 The Tribunal allowed the appeal, setting aside the previous order and ruling in favor of the appellant. The decision aligned with a High Court judgment, emphasizing that duty payment on removed capital goods, after years of utilization and claiming depreciation, is sufficient without reversing cenvat credit. The Tribunal highlighted the importance of depreciation benefits and the distinction between capital goods cleared without use and those removed after being in service for a period. The judgment underscored the need to consider specific provisions in the Cenvat Credit Rules for duty payment on capital goods removed after utilization. en-us Tue, 20 Mar 2012 00:00:00 +0530 Fri, 21 Jun 2013 18:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234662 The Tribunal allowed the appeal, setting aside the previous order and ruling in favor of the appellant. The decision aligned with a High Court judgment, emphasizing that duty payment on removed capital goods, after years of utilization and claiming depreciation, is sufficient without reversing cenvat credit. The Tribunal highlighted the importance of depreciation benefits and the distinction between capital goods cleared without use and those removed after being in service for a period. The judgment underscored the need to consider specific provisions in the Cenvat Credit Rules for duty payment on capital goods removed after utilization. Case-Laws Central Excise Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234662