https://www.taxtmi.com/caselaws?id=334457 The Appellate Tribunal CESTAT ALLAHABAD ruled in the case of M/s Kirloskar Batteries Private Limited that the clearance of used capital goods after utilization does not constitute removal as such under Rule 3(5) of the Cenvat Credit Rules, 2004. The Tribunal relied on relevant case laws and the ruling by the Hon'ble High Court of Delhi to determine that the appellant was not liable to pay excise duty or reverse the Cenvat credit taken. The Tribunal dismissed the Revenue's appeal, providing relief to the appellant and setting aside the Order-in-Appeal. en-us Fri, 04 Nov 2016 00:00:00 +0530 Thu, 22 Dec 2016 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334457 The Appellate Tribunal CESTAT ALLAHABAD ruled in the case of M/s Kirloskar Batteries Private Limited that the clearance of used capital goods after utilization does not constitute removal as such under Rule 3(5) of the Cenvat Credit Rules, 2004. The Tribunal relied on relevant case laws and the ruling by the Hon'ble High Court of Delhi to determine that the appellant was not liable to pay excise duty or reverse the Cenvat credit taken. The Tribunal dismissed the Revenue's appeal, providing relief to the appellant and setting aside the Order-in-Appeal. Case-Laws Central Excise Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334457