2008 (8) TMI 334

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....ellants and Ms. Joy Kumari Chander, the learned JCDR, for the Revenue. 3. The appellant is a 100% EOU under the EHTP scheme. They also have a DTA unit in the same premises. Certain machinery namely capital goods were imported for the use of the DTA Unit on payment of duty. The Cenvat credit was taken on those goods. Later with the permission of the concerned authorities, the capital goods were removed to their EHTP premise under the CT-3 procedure by availing the benefit of Notification 22/2003, dated 31-3-2003. Even though the appellants were permitted to remove the goods under CT-3 certificate issued by the department, the departmental authorities compelled the appellant to pay Central Excise duty on the capital goods, because they had....

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....t removed as such. This Tribunal in the case of Madura Coats (P) Ltd. v. CCE, Tirunelveli - 2005 (190) E.L.T. 450 (Tri.-Bang.) has held that when the used Cenvated capital goods are removed, there is no provision to demand duty on them. Further, the learned Chartered Accountant relied on the following case laws: (a) Gharda Chemicals Ltd. v. CCE, Pune-II - 2006 (196) E.L.T. 325 (Tri.-Mumbai) (b) Lakshmi Synthetic Machinery Minfrs Ltd. v. CCE, Coimbatore - 2005 (184) E.L.T. 109 (Tri.-Chennai) (c) Manaksia Ltd. v. CCE, Kolkata-IV - 2007 (216) E.L.T. 231 (Tri.-Kolkata) (d) Albright Morarji & Pandit Ltd. v. Union of India and Others -1987 (30) E.L.T. 898 (Bom.) (e) Krishna Industrial Corporation Ltd. v. CCE, Guntur - 2005 (186) E.....