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TMI Blog2012 (9) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... t even for the purpose of discarding the capital goods. Being so, the expression “as such” in Rule 3(5) cannot be understood in the same way as is to be understood in relation to the use thereof in Rule 4(5)(a) – In favor of assessee - E/337/2009-SM(BR) - 451/2011-SM(BR)(PB) - Dated:- 28-7-2011 - Shri Sahab Singh, J. REPRESENTED BY : Shri S.K. Pahwa, Advocate, for the Appellant. Shri S.K. Panda, JCDR, for the Respondent. [Order]. This is an appeal filed by the appellants against the Order-in-Appeal No. 272/ANS/GGN/2008 dated 4-12-08 passed by the Commissioner of Central Excise, (Appeals), Delhi-III, Gurgaon. 2. The brief facts of the case are that the appellants are the manufacturers of C.R. Coil, C.R. Sheet, S.S. She ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s case pertains to the period prior to amendment i.e. 14-11-2007, their case is squarely covered by the decision of the Tribunal in the case of Greenply Industries Ltd. v. C.C.E., Jaipur reported in 2010 (259) E.L.T. 103. 4. On the other hand, learned JCDR appearing for the Revenue argued that in view of the Larger Bench decision of this Tribunal in the case of Modernova Plastyles Pvt. Ltd. v. C.C.E. reported in 2008 (232) E.L.T. 29, the entire credit availed by the appellants at the time of receipt of the goods is required to be reversed. He further relied on the decision of the Single Member of this Tribunal in the case of C.C.E., Goa v. Betts India Pvt. Ltd. reported in 2009 (240) E.L.T. 119 wherein it was held by the Tribunal that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id rule would disclose that it relates to the situation whereby the capital goods are removed either in the original form or after being partially processed to be sent to the job worker for further processing, testing, repair, reconditioning or for any other purpose. In comparison, the Rule 3(5) refers to the situation which may arise not necessarily in relation to any processing or acting upon the capital goods for any purposes but even for the purpose of discarding the capital goods. Being so, the expression as such in Rule 3(5) cannot be understood in the same way as is to be understood in relation to the use thereof in Rule 4(5)(a). Though, it is similar expression, the same has to be understood with reference to the context in which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Greenply Industries Ltd., the department has demanded the duty amount in the similar set of circumstances as originally M/s. Greenply Industries Ltd. has availed the credit of Rs. 11,07,117/- and while clearing the goods duty was paid of Rs. 6,88,000/-. The department had taken the view that under Rule 3(5) of Cenvat Credit Rules, the entire credit was required to be reversed. This is the issue in the present case. As per decision of the Tribunal in the case of Greenply Industries Ltd., the expression as such used in Rule 3(5) cannot be understood in the same way as is to be understood in relation to use in Rule 4(5) of Cenvat Credit Rules. Since, the issue is covered by the decision of the Tribunal in the case of Greenply Industries ..... X X X X Extracts X X X X X X X X Extracts X X X X
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