https://www.taxtmi.com/caselaws?id=30264 Rule 4(5)(a) of the Cenvat Credit Rules, 2002 applies when capital goods are sent for repair and received back within 180 days. In that situation, the credit position remains protected and reversal on the footing of removal as such is not warranted. On the facts, the filter stacks had been sent for repairs and returned within the prescribed period, so denial of the refund claim was inconsistent with the scheme of the rule. The impugned orders were set aside and the refund claim was directed to be allowed with consequential benefit. en-us Thu, 17 Apr 2008 00:00:00 +0530 Tue, 19 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30264 Rule 4(5)(a) of the Cenvat Credit Rules, 2002 applies when capital goods are sent for repair and received back within 180 days. In that situation, the credit position remains protected and reversal on the footing of removal as such is not warranted. On the facts, the filter stacks had been sent for repairs and returned within the prescribed period, so denial of the refund claim was inconsistent with the scheme of the rule. The impugned orders were set aside and the refund claim was directed to be allowed with consequential benefit. Case-Laws Central Excise Thu, 17 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30264