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....R I have heard both sides on the application for waiver of predeposit of Rs. 2,45,162/- confirmed in terms of Rule 3(5) of Cenvat Credit Rules, 2004, on clearances of used capital goods after a period of 10 years after installation in the factory. As per Rule 3(5) of CCR, 04, when capital goods on which credit has been taken are removed as such from the factory, an amount equal to credit availed ....
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