2006 (1) TMI 316

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..... er per : P.G. Chacko, Member (J) (Oral)]. The lower authorities have demanded duty of over Rs. 12 lakhs from the appellant on moulds for the period July to September, 2001. The demand is in terms of Rule 3(4) of the Cenvat Credit Rules, 2001 which provision reads as under : When inputs or capital goods, on which Cenvat credit has been taken, are removed as such from the factory, the manuf .....

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..... ed as such for the purpose of the above provision. Learned Consultant has relied on the Tribunal s decision in Madura Coats Pvt. Ltd. v. CCE, Tirunelveli reported in 2005 (190) E.L.T. 450 (Tri. - Bang.), wherein it was held, with reference to the above provision, that removal of used capital goods did not fall within the meaning of the expression removal of capital goods as such . We have heard .....

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