2015 (10) TMI 1820

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..... e appeals are arising out of a common order and therefore, all are taken up together for disposal. None appears on behalf of the respondents. There is no application for adjournment. As the appeals are old one, I take up the appeals for disposal on the basis of records as available. 2. After hearing the learned AR and on perusal of the records, I find that the respondents were engaged in the manu .....

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..... eld 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. 4. In view of the above discussion, the impugned orders are set-aside and the matter are referred back to the adjudicating authority to decide the issue afresh, after considering the decision of the Hon'ble Madras High Court in the case of Ro .....

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