9911796707
TMI Blog2008 (10) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the Revenue. M/s. Rajalakshmi Mills had cleared used capital goods as scrap on payment of duty applicable to scrap. The respondents had received the capital goods in 1996 and had availed the credit. The authorities held that capital goods on which credit had been availed could be cleared on payment of the entire credit originally availed. Accordingly, a notice was issued and the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, the impugned order was not consistent with the statutory provisions. The same required to be set aside. Heard both sides. 2. I have considered the case records and the submissions made by both sides. It is seen that the Commissioner (Appeals) passed the impugned order relying on a decision of the Bangalore Bench of the Tribunal in the case of Madura Coats Ltd. [2005 (190) E.L.T. 450 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the used cenvated capital goods. In other words, the appellant is not required to pay duty when the used machinery is sold. Hence, the appeal is allowed with consequential relief. 3. As the capital goods had been cleared after use for about 8 years by the assessee, the impugned goods are not capital goods as such . As the impugned order has been passed relying on the ratio of a decision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
