https://www.taxtmi.com/caselaws?id=357954 Used capital goods sent to a job worker for further processing fall within Rule 4(5)(a) of the Cenvat Credit Rules, 2004, which permits such clearance without treating it as a dutiable removal, provided the job-work conditions are met. The Larger Bench view was applied to hold that the expression in the rule is not to be read narrowly so as to exclude used capital goods sent for testing, repair, reconditioning or similar processing. On that basis, no reversal of credit or demand under Rule 3(5)(a) was sustainable. en-us Tue, 06 Mar 2018 00:00:00 +0530 Tue, 03 Apr 2018 06:56:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357954 Used capital goods sent to a job worker for further processing fall within Rule 4(5)(a) of the Cenvat Credit Rules, 2004, which permits such clearance without treating it as a dutiable removal, provided the job-work conditions are met. The Larger Bench view was applied to hold that the expression in the rule is not to be read narrowly so as to exclude used capital goods sent for testing, repair, reconditioning or similar processing. On that basis, no reversal of credit or demand under Rule 3(5)(a) was sustainable. Case-Laws Central Excise Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357954