Cenvat Credit not reversible in absence of Physical removal of capital goods

Vodafone Mobile Services Limited Vs CCE & ST (CESTAT Chandigarh)

Short issue involved in the matter is that as per scheme of merger, the capital goods have been transferred to the group company and the same were used by the appellant for providing output service. It is a fact on record that these capital goods have not been removed from the premises where they were initially installed. In that circumstance, the issue is whether the appellant is required to reverse Cenvat credit or not?

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