https://www.taxtmi.com/caselaws?id=256041 Treatment of used capital goods removed by an assessee had to be examined under the Cenvat credit rules applicable to the relevant period, and the statutory framework, including the amended rule position and the departmental circular, had to be applied in the light of the Larger Bench ruling. As the impugned order did not properly apply that ruling, it was set aside and the matter was remanded for fresh adjudication after hearing the assessee. en-us Wed, 04 Jun 2014 00:00:00 +0530 Mon, 02 Feb 2015 11:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256041 Treatment of used capital goods removed by an assessee had to be examined under the Cenvat credit rules applicable to the relevant period, and the statutory framework, including the amended rule position and the departmental circular, had to be applied in the light of the Larger Bench ruling. As the impugned order did not properly apply that ruling, it was set aside and the matter was remanded for fresh adjudication after hearing the assessee. Case-Laws Central Excise Wed, 04 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256041