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    <title>Sale and purchase of machine without Excise duty</title>
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    <description>Where a capital machine was acquired without payment of excise duty and no cenvat credit was availed at acquisition, its subsequent sale does not require charging excise duty nor reversing any cenvat credit; removal of such capital goods lies outside cenvat reversal obligations and excise is not attracted by mere transfer of the machine.</description>
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      <title>Sale and purchase of machine without Excise duty</title>
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      <description>Where a capital machine was acquired without payment of excise duty and no cenvat credit was availed at acquisition, its subsequent sale does not require charging excise duty nor reversing any cenvat credit; removal of such capital goods lies outside cenvat reversal obligations and excise is not attracted by mere transfer of the machine.</description>
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      <law>Central Excise</law>
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