Duty equal to cenvat credit availed not payable on capital goods cleared after put to use

Crompton Greaves Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) Held that the machines which are cleared after utilization cannot be treated as machines cleared as such. Accordingly, duty equal to cenvat credit not payable as prescribed under rule 3(5) of CCR, 2004 Facts- The department alleged that the appellant suppressed the in asmuch as they had not shown the original purchase price value of the capital goods cleared during the period from November 2005 to October 2006 in their relevant clearance invoices and ER-1 returns but had cleared the capital goods on a depreciated value wit...