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TMI Blog2013 (10) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... TD Versus COMMISSIONER OF CENTRAL EXCISE [2012 (6) TMI 340 - DELHI HIGH COURT] - Appellant has used the capital goods in its factory for a period of 2 to 4 years, before selling - They cannot therefore be stated to be sold “as such” capital goods - They were sold as used capital goods - Rule 3(5) has no applicability when it removed the used capital goods - Appellant is not liable to the payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ital goods in the year, 2004 and after being put it into use, sold the same in April/July, 2006 on payment of duty on the transaction value of the said capital goods. The Department issued a demand for differential duty between the transaction value and the cenvat credit originally availed on such capital goods in the year, 2004. The ld. Consultant has submitted that in view of the judgement of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. Vs. Commissioner reported in 2008 (232) ELT 29 (Tri.-LB), had observed at Para 15 as below : 15. In the present case the appellant purchased the capital goods in the period between 2003 and 2005 and used them in its factory till they were sold to M/s. Harsh International (Khaini) Pvt. Ltd. in June and July, 2007. Thus the capital goods were used for a period of 2 to 4 years. They cannot the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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