2010 (7) TMI 437

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....3,99,840 has been confirmed together with interest against the assessees herein under the provisions of rule 3(5) of the Cenvat Credit Rules, 2004, which provides that when input or capital goods on which Cenvat credit has been taken are removed as such from the factory or premises of the provider of output service, the manufacturer of the final product or provider of output service, as the case m....