2013 (2) TMI 58

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....dran;   This appeal is directed against order in appeal No.BC/73/SURAT-II/2011, dt.26.04.11.   2. The relevant facts that arise for consideration are that the appellant availed cenvat credit 50% of total duty paid on a 380 KVA D. G. set valued at Rs.20,60,400/- amounting to Rs.1,64,912/- (total duty paid Rs.3,29,824/-), on 23.10.02. Remaining credit of 50% duty amounting to Rs.1,64....

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.... Both sides agree with this issue is squarely covered by the judgment of Hon ble Punjab & Haryana High Court in the case of Raghav Alloys (P) Ltd. 2011 (268) ELT 161 (P & H).   5. After hearing both sides and considering the submissions made by them, I find that the issue involved in this case is regarding the discharge of duty liability on the value of capital goods removed after usage in....

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....void misuse of the scheme in the Rules, it has been provided that if the machines are cleared as such the Assessee shall be liable to pay duty equal to amount of Cenvat Credit availed. The machines which are cleared after utilization cannot be treated as machines cleared as such. With effect from 13-11-2007, a proviso has been added to Rule 3(5) of the Cenvat Credit Rules providing that if the cap....

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....machines cleared without putting into use and cleared after use. The Bombay High Court has upheld the view of the Tribunal in the case of Cummins India Limited v. CCE, Pune-III, 2007 (219) E.L.T. 911 (Tri. - Mumbai). The Tribunal in the case of Nahar Fibres has also dismissed Appeal of the Revenue and there is nothing to show that the said decision of the Tribunal has been set aside by any Court. ....