https://www.taxtmi.com/caselaws?id=337081 The appeal was allowed in favor of the appellant as the Member (Judicial) clarified that Rule 3(4) of the Cenvat Credit Rules, 2002 applies only when capital goods are removed as such, not when worn-out parts are cleared after use. The judgment emphasized that duty payment is not required in the latter scenario, supported by relevant precedents and the absence of Cenvat credit availed on the capital goods. 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 The appeal was allowed in favor of the appellant as the Member (Judicial) clarified that Rule 3(4) of the Cenvat Credit Rules, 2002 applies only when capital goods are removed as such, not when worn-out parts are cleared after use. The judgment emphasized that duty payment is not required in the latter scenario, supported by relevant precedents and the absence of Cenvat credit availed on the capital goods. Case-Laws Central Excise Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337081