https://www.taxtmi.com/caselaws?id=252462 Permitted transfer of duty-paid inputs and used capital goods from a DTA unit to an EHTP unit under CT-3 falls within the exemption framework, notwithstanding that the goods were not freshly procured for the EHTP unit or brought directly from the manufacturer or warehouse. Under the pre-amendment Cenvat Credit Rules, removal of capital goods "as such" meant removal without prior use; used capital goods therefore did not require credit reversal or attract duty liability before the 13 November 2007 amendment. Where inputs were transferred with permission and no reversal liability arose, amounts reversed under protest were refundable. en-us Wed, 11 Jun 2014 00:00:00 +0530 Mon, 12 Jan 2015 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252462 Permitted transfer of duty-paid inputs and used capital goods from a DTA unit to an EHTP unit under CT-3 falls within the exemption framework, notwithstanding that the goods were not freshly procured for the EHTP unit or brought directly from the manufacturer or warehouse. Under the pre-amendment Cenvat Credit Rules, removal of capital goods "as such" meant removal without prior use; used capital goods therefore did not require credit reversal or attract duty liability before the 13 November 2007 amendment. Where inputs were transferred with permission and no reversal liability arose, amounts reversed under protest were refundable. Case-Laws Central Excise Wed, 11 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252462