2018 (9) TMI 1573

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....DER PER: RAMESH NAIR The issue involved in the present case is that whether the appellant, on the clearance of capital goods after use for substantial period, is required to pay duty or otherwise in terms of Rule 3(5) of Cenvat Credit Rules, 2004. This is the second round of appeal before this Tribunal, in the first round of appeal this Tribunal remanded the matter to the adjudicating author....

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....unsel appearing on behalf of the appellants submits that since the main issue of duty liability on the removal of capital goods pending before the High Court, so he is not pressing for duty demand. However, he submits that in the facts and circumstances of the case an issue relates to the interpretation of Rule 3(5) and matter was referred to Larger Bench, in Larger Bench case of Navodhaya Plastic....

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....India Ltd- 2009 (234) ELT A120 (Bom.) • CCE, Hyderabad-III Vs. Navodhaya Plastic Industries Ltd- 2013 (298) ELT 541 (LB) • CCE & Cus., Surat-II Vs. Heuach Colour Pvt. Ltd- 2009 (245) ELT 49 (Guj.)' • Motor Industries Co. Ltd Vs. CCE., Jaipur-I 2016(338) ELT 151 (Del.) • Birla Corporation Ltd. Vs. CCE., Kolkata-VII-2014 (307) ELT 924 (Kolkata) ....

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.... free from doubt which is evident from the remand order of the Tribunal itself that on the same issue, the matter referred to the Larger Bench wherein it was decided that duty is payable after considering depreciation. It is also observed that Rule 3(5) does not prescribe any method of calculating the duty in respect of removal of capital goods after use. It is also fact that the demand of duty wa....