2015 (10) TMI 1820

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..... the Tribunal in the case of CCE, Hyderabad vs. Navodhaya Plastic Industries Limited - [2013 (12) TMI 82 - CESTAT CHENNAI ]. The Hon’ble Madras High Court in the case of Rogini Mill Limited (supra) held that in the case of removal of used capital goods, the depreciated value of such goods to be considered for reversing the cenvat credit availed thereon. - Impugned order is set aside - Matter reman .....

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..... s and capital goods. Respondents cleared old and used capital goods during the period March/ April 2004 and they have not reversed the credit. According to the Revenue, respondent should have reversed full cenvat credit taken at the time of receipt of such capital goods. 3. I find, this issue was decided by the Hon ble Madras High Court in the case of CCE, Salem vs. Rogini Mill Limited - 2011 ( .....

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