2012 (11) TMI 257

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....Appellant. Shri B. Bhushan, DR, for the Respondent. [Order per : Archana Wadhwa, Member (J) (for the Bench) (Oral)]. -  Duty of Rs. 12,51,200/- stands confirmed against the applicant on the ground that at the time of removal of old and used capital goods, the appellant is required to reverse the total Cenvat credit availed by them at the time of receipt of the said capital goods. We ....

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....of Modernova Plastyles Pvt. Ltd. v. C.C.E., Raigad as reported in 2008 (232) E.L.T. 29 (Tri.-LB) holding to the contrary stands considered in the decision of the High Court of Punjab & Haryana but is not agreed upon. Inasmuch as there are two decisions of the High Court in the case of Cummins India Ltd. as also in Raghav Alloys (P) Ltd., the same are required to be followed by us at this interim s....