https://www.taxtmi.com/caselaws?id=252462 The court dismissed the appeal, ruling in favor of the assessee. It held that Notification No.22/2003 was applicable, granting the assessee exemption. The court clarified that the term "as such" did not encompass used capital goods, thus no duty was payable on their removal pre-amendment in 2007. Additionally, the assessee was deemed entitled to the refund of the Cenvat credit reversed for the inputs transferred to the EHTP unit. 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 The court dismissed the appeal, ruling in favor of the assessee. It held that Notification No.22/2003 was applicable, granting the assessee exemption. The court clarified that the term "as such" did not encompass used capital goods, thus no duty was payable on their removal pre-amendment in 2007. Additionally, the assessee was deemed entitled to the refund of the Cenvat credit reversed for the inputs transferred to the EHTP unit. Case-Laws Central Excise Wed, 11 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252462