https://www.taxtmi.com/caselaws?id=344794 Rule 3(4) of the Cenvat Credit Rules, 2002 applies only where inputs or capital goods on which CENVAT credit was taken are removed as such from the factory. On the facts, the cleared goods were worn-out used parts of capital goods, not capital goods removed as such, so the rule did not apply. The Tribunal also noted that the same controversy in the assessee's own case had already been decided in the same manner, while the Revenue's cited authorities were fact-specific and inapplicable. The demand could not stand. en-us Fri, 19 May 2017 00:00:00 +0530 Wed, 28 Jun 2017 08:25:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344794 Rule 3(4) of the Cenvat Credit Rules, 2002 applies only where inputs or capital goods on which CENVAT credit was taken are removed as such from the factory. On the facts, the cleared goods were worn-out used parts of capital goods, not capital goods removed as such, so the rule did not apply. The Tribunal also noted that the same controversy in the assessee's own case had already been decided in the same manner, while the Revenue's cited authorities were fact-specific and inapplicable. The demand could not stand. Case-Laws Central Excise Fri, 19 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344794