Leasing Capital Goods Back to Factory Doesn't Trigger CENVAT Credit Reversal u/r 3(5) Interpretation.

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....CENVAT credit - Reversal of credit on capital goods - whether the leasing back amounts to removal of capital goods from the factory premises of the petitioner or not? - Rule 3(5) of the CCR - the question of deemed removal of the goods will not even arise. - HC....