https://www.taxtmi.com/caselaws?id=355045 The appellant successfully appealed a duty demand under Rule 3(5A) of the Cenvat Credit Rules, 2004 for clearing capital goods as scrap after over 10 years of use. The court found that as the appellant did not avail any cenvat credit when purchasing the goods, the duty demand was unsustainable. The impugned order was set aside, and the appeal was allowed with any consequential relief, emphasizing the necessity of establishing cenvat credit availed by the assessee for Rule 3(5A) to apply. en-us Fri, 24 Nov 2017 00:00:00 +0530 Fri, 09 Feb 2018 07:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355045 The appellant successfully appealed a duty demand under Rule 3(5A) of the Cenvat Credit Rules, 2004 for clearing capital goods as scrap after over 10 years of use. The court found that as the appellant did not avail any cenvat credit when purchasing the goods, the duty demand was unsustainable. The impugned order was set aside, and the appeal was allowed with any consequential relief, emphasizing the necessity of establishing cenvat credit availed by the assessee for Rule 3(5A) to apply. Case-Laws Central Excise Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355045