2011 (5) TMI 600

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....e to Central Excise duty and they availed Cenvat Credit of duty paid on inputs and capital goods used in or in relation to their manufacture of final product. In December, 1996, the appellant brought some duty paid capital goods and availed capital goods Cenvat Credit in respect of same. Those capital goods after being continuously used for about 10 years were sold in June, 2007. The goods were so....

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.... present appeal has been filed.   2. Ms. Neha Gulati, Advocate for appellant pleaded that the issue involved in this case is squarely covered by the decision of Tribunal in the case of Greenply Industries Ltd. vs. CCE, Jaipur, reported in 2010(259)ELT/103/Tri.Del., CCE, Kanpur vs. Geeta Indus. P.Ltd. reported in 2009(95)/RLT/622(CESTAT, Delhi) and CCE, Chandigarh vs. Raghav Alloys P.Ltd. rep....

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....ods as such the Cenvat Credit originally taken was required to be reversed and there was no provision for reversal of Cenvat Credit based on the period for which the capital goods have been used and that in view of this, there is no infirmity in the impugned order.   4. I have carefully considered the submissions from the Departmental Representative and perused the records.   5. This i....