2017 (6) TMI 1136

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.... the lower authority have decided that the removal of capital goods even after use will attract duty equivalent to the Cenvat Credit availed on such capital goods, following the Larger Bench decision of this Tribunal in the case of Modernova Plastyles Pvt. Ltd. Vs. Commissioner of C. Ex. Raigad 2008 (232) E.L.T. 29 (Tri.-LB). He submits that even after considering this the Larger Bench the various High Courts decided the issue in favour of the appellants which are cited below: (i)      Cummins India Ltd. Vs. Commr. of C. Ex., Pune-lll 2007 (219) ELT 911 (Trib.) affirmed by the Hon'ble High Court in Commissioner of Vs. Cummins India Ltd. 2009 (234) ELTA120 (Bom.) (ii)    Commr. of C. Ex. Bang....

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....vt. Ltd. Vs. Commr. of C. Ex. & S.T. Ahmedabad-I 2016 (339)E.L.T. 427 (Tri. -Ahmd.). 4.  I have carefully considered the submissions made by both the sides, I find that the Ld. Commissioner (Appeals) upheld the views of the original authority that even though the machine was put to use, while clearing its nature of "as such" does not change and therefore the removal falls under Rule 3(5) of Cenvat Credit Rules, 2004 which reads as under: " (5) When inputs or capital goods, on which CENVAT credit has been taken, are removed as such from the factory, or premises of the provider of output 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....