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 t

Please become a Premium member. If you are already a Premium member, login here to access the full content.