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TMI Blog2011 (5) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... Cummins India case [2007 (3) TMI 589 - CESTAT, MUMBAI], we find that the payment of duty by the assessee on the transaction value of old / used capital goods (on which CENVAT credit had been availed) was accepted by the Tribunal - credit allowed - appeal allowed - decided in favor of appellant. - E/419/2006 - FINAL ORDER NO. 350/2011 - Dated:- 10-5-2011 - Shri P.G. Chacko Member Shri B.S.V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he duty paid on 12.11.2004. This demand came to be confirmed against the appellant by the adjudicating authority and the latter's order was upheld by the Commissioner (A). Hence the present appeal of the assessee. 2. Learned consultant submits that the issue is no longer res integra . He relies on the following decisions. (i) Greenply Industries Ltd. Vs. CCE, Jaipur - 2010 (259) ELT 103 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : We find that the view taken by the Tribunal is in consonance with the law. No question of law arises in this appeal. The appeal is dismissed. On a perusal of the Tribunal's judgment in Cummins India case, we find that the payment of duty by the assessee on the transaction value of old / used capital goods (on which CENVAT credit had been availed) was accepted by the Tribunal. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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