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 was treated as consistent with Notification No. 22/2003-CE, so the refund claim remained sustainable. The note states that Rule 3(4) of the Cenvat Credit Rules, 2002 applied only to removal of goods "as such"; used capital goods transferred before the 13.11.2007 amendment did not attract reversal of credit or duty. On the same footing, amounts reversed under protest in respect of inputs transferred to the EHTP unit were refundable because no surviving duty or reversal liability existed. 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 was treated as consistent with Notification No. 22/2003-CE, so the refund claim remained sustainable. The note states that Rule 3(4) of the Cenvat Credit Rules, 2002 applied only to removal of goods "as such"; used capital goods transferred before the 13.11.2007 amendment did not attract reversal of credit or duty. On the same footing, amounts reversed under protest in respect of inputs transferred to the EHTP unit were refundable because no surviving duty or reversal liability existed. Case-Laws Central Excise Wed, 11 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252462