https://www.taxtmi.com/caselaws?id=372759 The Tribunal held that duty payment is not required on the removal of capital goods after use under Rule 3(5) of Cenvat Credit Rules, 2004. It emphasized that duty is only necessary if goods are cleared unused or as waste/scrap. Precedents supported this interpretation, clarifying that duty on used capital goods was not payable before a specific 2007 amendment. The Tribunal rejected the Revenue's arguments, stating they were inapplicable. Consequently, the appeal was allowed, overturning the Commissioner's decision and ruling in favor of the appellant. en-us Tue, 20 Nov 2018 00:00:00 +0530 Sat, 29 Dec 2018 06:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372759 The Tribunal held that duty payment is not required on the removal of capital goods after use under Rule 3(5) of Cenvat Credit Rules, 2004. It emphasized that duty is only necessary if goods are cleared unused or as waste/scrap. Precedents supported this interpretation, clarifying that duty on used capital goods was not payable before a specific 2007 amendment. The Tribunal rejected the Revenue's arguments, stating they were inapplicable. Consequently, the appeal was allowed, overturning the Commissioner's decision and ruling in favor of the appellant. Case-Laws Central Excise Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372759