Removal of Credit availed inputs/capital goods (Rule 3(5) of the CCR):

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.... service, the manufacturer of the final products or provider of output service as the case may be, shall pay an amount equal to the credit availed in respect of such inputs or Capital goods. However, such payment is not required where the inputs or capital goods are removed outside the premises of the provider of output service for providing the output service. If the Cenvat credit availed Capit....