https://www.taxtmi.com/caselaws?id=768447 CESTAT Chandigarh allowed the appeal regarding reversal of CENVAT credit on capital goods removed as scrap under Rule 3(5A) of CENVAT Credit Rules, 2004. Following the precedent set by Principal Bench in Bharti Infratel Ltd., the tribunal held that capital goods cleared as scrap do not require payment under Rule 3(5A). The appellants were not liable for reversing CENVAT credit on capital goods removed as scrap. The impugned order was set aside and appeal was allowed. en-us Thu, 27 Mar 2025 00:00:00 +0530 Tue, 08 Apr 2025 08:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768447 CESTAT Chandigarh allowed the appeal regarding reversal of CENVAT credit on capital goods removed as scrap under Rule 3(5A) of CENVAT Credit Rules, 2004. Following the precedent set by Principal Bench in Bharti Infratel Ltd., the tribunal held that capital goods cleared as scrap do not require payment under Rule 3(5A). The appellants were not liable for reversing CENVAT credit on capital goods removed as scrap. The impugned order was set aside and appeal was allowed. Case-Laws Central Excise Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768447