Cenvat Credit Reversal Ruled Inapplicable for Scrapped Rejected Capital Goods; No Credit Originally Availed.

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....Reversal of cenvat credit - removal of used/rejected capital goods - As the Appellant has not availed any credit on these rejected capital goods cleared as scrap, we hold that the provisions of Rule 3(5) and 3(5A) are not applicable in this case - AT....