2012 (10) TMI 908

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....nt. [Order]. - The appellants are manufacturers of excisable goods who have been availing credit on excise duty paid on inputs and capital goods used in the manufacture of excisable goods. During November, 2006, they cleared certain capital goods on which Cenvat credit was taken when the capital goods were received in the factory and were used for period ranging from two and a half years to sev....

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....Commissioner (Appeals). The Commissioner (Appeals) confirmed the duty demand, however, he set aside the penalty of Rs. 10,000/-. Aggrieved by the order of the Commissioner (Appeals), the appellants have filed appeal before the Tribunal. 3. The Counsel for the appellants submits that when capital goods are removed after being put to use, it cannot be considered that the goods are removed 'as ....

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....-TIOL-1277-CESTAT-BANG (2)     C.C.E., Ludhiana v. Khalsa Cotspin (P) Ltd. - 2011 (270) E.L.T. 349  (P & H) (3)     C.C.E., Chandigarh v. Raghav Alloys Ltd. - 2011 (264) E.L.T. 367  (Madras) (4)     Cummins India Ltd v. C.C.E., Pune-III - 2007 (219) E.L.T. 911 (Tri. - Mum.) (5)     Panyam Cement & Mineral....