2011 (4) TMI 171

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..... f valuation involved is Rs. 2 lacs or more - Decided in the favour of the assessee - C.E.A. No.291 of 2010 (O&M) - - - Dated:- 6-4-2011 - MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE AJAY KUMAR MITTAL, JJ. Mr. Kamal Sehgal, Sr. Standing Counsel for the appellant. ADARSH KUMAR GOEL, J. This appeal has been preferred by the revenue under Section 35G of the Central Excise Act, 1944 .....

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..... the depreciated/ transaction value? iii) Whether the Hon ble Tribunal is right in not considering and upholding the provisions of Rule 3(5) of Cenvat Credit Rules, 2004 as applicable during 1.3.03 to 12.11.07 (covering the material period) which provided for reversal of equal amount of Cenvat credit taken at the time of receipt of capital goods when such capital goods are cleared as such? Lea .....

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