Revenue Authority Must Adhere to Rule 3(5) of Cenvat Credit Rules on Removal of Unused Capital Goods and Inputs (5.

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....Removal of Inputs / Capital Goods As such – The revenue cannot argue against its own Circular, when the Board has stated that the provisions of the Rule 3(5) of the Cenvat Credit Rules, 2004 would apply in respect of the capital goods and inputs on which credit has been availed are removed as such - AT....