9911796707
TMI Blog2008 (10) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. The respondents were not required to pay duty when the used capital goods were sold - appeal dismissed - decided against Revenue. - E/657/2006 - 1158/2008 - Dated:- 14-10-2008 - Shri P. Karthikeyan, J. REPRESENTED BY : Shri M.K.A.K. Mohiddin, JDR, for the Appellant. None, for the espondent. [Order]. M/s. L.G. Balakrishnan Bros. had removed certain items of capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y amount of credit when used Cenvated capital goods were removed. Therefore the respondents were entitled to consequential relief. 2. In the appeal filed by the Revenue, the impugned order is sought to be vacated and the order of the original authority restored. The appeal takes the same ground as the original authority had based in raising the demand against the respondents. The respondents are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not capital goods as such. Paragraph 5 of the said decision is reproduced below :- We have gone through the records of the case very carefully. The Commissioner (Appeals) has given a clear finding that there is no provision to demand duty on removal of used Cenvated capital goods. He has also referred to the Board s Circular dated the 1st July 2002. We want to make it clear that the above C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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