2005 (6) TMI 422

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..... filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 2.Brief facts of the case are that the respondents are engaged in the manufacture of excisable goods and they purchased certain capital goods on which credit has been taken. The capital goods were removed from the factory by reversing the credit taken by the respondents. SCN was issued to the appellants on the .....

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..... larified that where the inputs or capital goods were removed from the factory of the manufacture as such, the reversal of credit is sufficient even under Rule 57AB of Central Excise Rules, 1944 or under Rule 3(4) of Cenvat Rules 2001 or 2002. 5.I find that in the present case the dispute is in respect of the capital goods which were removed in the year 1999 and as per Rule 57S(l)(ii) of Centr .....

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