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TMI Blog2006 (12) TMI 397X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. This is an application filed by the Revenue against the Order-in-Appeal No. 140/2006-CE (SLM) dated 17-7-2006 passed by the Commissioner (Appeals) vacating the demand of Rs. 97,714/- made on M/s. Dharmapuri Paper Mills (P) Ltd., Kelavalli. The original authority had demanded the said amount from the appellants on their removing a Diesel Generating set procured by them in the year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Tribunal in the case of Salona Cotspin Ltd. v. CCE, Salem [2006 (201) E.L.T. 592 (Tri.)] which had followed the ratio of the Madura Coats (supra) decision. 2. Ld. SDR submits that the findings of the Tribunal in the Madura Coats case that the Circular No. 17/2002 dated 1-7-2002 of the Board applied only to capital goods removed as such was incorrect. He cited the clarificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides. Rule 3(4) of Cenvat Credit Rules, 2002 as it existed at the time of removal of the impugned required that when the capital goods were removed as such the assessee should pay duty on the transaction value. In the instant case, the assessee removed the impugned goods in 2002 without payment of any duty and paid Rs. 35,000/- by debiting the Modvat account after the department had detected th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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