https://www.taxtmi.com/caselaws?id=337081 Rule 3(4) of the Cenvat Credit Rules, 2002 applies only where inputs or capital goods on which credit has been taken are removed as such from the factory. Where the goods were admittedly used capital goods and only worn-out parts were cleared, the statutory condition of removal as such was not met. Accordingly, duty could not be demanded under Rule 3(4), and the demand was unsustainable. en-us Fri, 04 Nov 2016 00:00:00 +0530 Tue, 03 Jan 2017 10:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337081 Rule 3(4) of the Cenvat Credit Rules, 2002 applies only where inputs or capital goods on which credit has been taken are removed as such from the factory. Where the goods were admittedly used capital goods and only worn-out parts were cleared, the statutory condition of removal as such was not met. Accordingly, duty could not be demanded under Rule 3(4), and the demand was unsustainable. Case-Laws Central Excise Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337081