https://www.taxtmi.com/forum/issue?id=105879 There is no territorial restriction on availing CENVAT credit on previously duty paid second hand capital goods; buyer eligibility, including proper registration, is required. Under the Cenvat Credit Rules the transfer of partially used capital goods attracts an amount payable (higher of reduced credit or duty on transaction value), and any amount paid under the partial use removal rule is eligible as CENVAT credit to the buyer, permitting credit on partially used machines. en-us Sat, 13 Jul 2013 00:44:22 +0530 Thu, 23 Jan 2025 15:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=105879 There is no territorial restriction on availing CENVAT credit on previously duty paid second hand capital goods; buyer eligibility, including proper registration, is required. Under the Cenvat Credit Rules the transfer of partially used capital goods attracts an amount payable (higher of reduced credit or duty on transaction value), and any amount paid under the partial use removal rule is eligible as CENVAT credit to the buyer, permitting credit on partially used machines. Discussion-Forum Central Excise Sat, 13 Jul 2013 00:44:22 +0530 https://www.taxtmi.com/forum/issue?id=105879