https://www.taxtmi.com/caselaws?id=34481 Used capital goods removed from a DTA unit to an EHTP unit under CT-3 procedure, with departmental permission and under the applicable exemption notification, were not liable to duty merely because Cenvat credit had earlier been availed. The provision governing removal of capital goods as such did not apply because the goods had been considerably used before clearance. On that basis, the duty demand was unsustainable and rejection of the refund claim was incorrect; the assessee was entitled to consequential relief. en-us Mon, 04 Aug 2008 00:00:00 +0530 Thu, 03 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34481 Used capital goods removed from a DTA unit to an EHTP unit under CT-3 procedure, with departmental permission and under the applicable exemption notification, were not liable to duty merely because Cenvat credit had earlier been availed. The provision governing removal of capital goods as such did not apply because the goods had been considerably used before clearance. On that basis, the duty demand was unsustainable and rejection of the refund claim was incorrect; the assessee was entitled to consequential relief. Case-Laws Central Excise Mon, 04 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34481