https://www.taxtmi.com/caselaws?id=255932 The tribunal ruled in favor of the appellant, allowing the appeal and setting aside the impugned order. It was held that leasing out the factory did not require the reversal of CENVAT credit as there was no physical removal of goods, in line with Rule 3(5) of the CENVAT Credit Rules, 2004, and supported by relevant case law. The narrow issue was resolved with both parties' agreement, leading to the appellant's success without further examination of facts or law. en-us Wed, 28 May 2014 00:00:00 +0530 Fri, 30 Jan 2015 08:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255932 The tribunal ruled in favor of the appellant, allowing the appeal and setting aside the impugned order. It was held that leasing out the factory did not require the reversal of CENVAT credit as there was no physical removal of goods, in line with Rule 3(5) of the CENVAT Credit Rules, 2004, and supported by relevant case law. The narrow issue was resolved with both parties' agreement, leading to the appellant's success without further examination of facts or law. Case-Laws Central Excise Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255932