2008 (5) TMI 552

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....K. Dixit, Advocate, for the Respondent. [Order]. -  It has been alleged that the Respondent cleared one old and used complete lamination plant and twelve old and used looms on payment of duty on the basis of transaction value during the period from March 2004 to September 2004. It has further been alleged that the Respondent availed credit amounting to Rs. 8,78,581.00 on the same machin....

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....n the date of such removal. 3. The learned advocate on behalf of the Respondent reiterates the findings of the Commissioner (Appeals). He relied upon the decision of the Tribunal, as under :- (i)      Commissioner of Central Excise, Belapur v. Reforms Machine Tools Ltd. reported in 2007 (220) E.L.T. 171 (Tri.-Mumbai) (ii)    Cummins India Ltd. ....

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....'s case is that the respondent cleared old and used plant and looms, therefore the contention of the learned DR at the time of hearing has no substance. The Tribunal in the case of Cummins India Ltd. (supra) held that expression "as such" would be that capital goods were removed without putting them to use. In the present case, there is no dispute that the respondent cleared old and used capital g....