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TMI Blog2016 (11) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... ative (DR) for the respondent ORDER Per. V. Padmanabhan The present appeal is filed against the order dated 16/09/2010 passed by the Commissioner (Appeals), Indore. The appellant procured capital goods and availed Cenvat credit to the tune of Rs. 10,40,000/- on 13/9/2000 and since put the machine in use. On 21/12/2003, the machine was sent out for carrying out repairs. However, the appellant su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present appeal. 2. Heard Shri Manish Saharan, learned Advocate for the appellant as well as Shri M.R. Sharma, learned DR for the Revenue. 3. The learned Advocate appearing for the appellant submits that the capital goods were cleared after using the same in the factory for as much as three years. Consequently it cannot be said that these capital goods were cleared as such from their factory. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich has been upheld by Hon'ble Bombay High Court in 2009 (234) E.L.T. A120 (Bom.). 4. The learned DR, on the other hand, reiterates views held by the authorities below. He further relies upon the case of Modernova Plastyles Private Limited vs. CCE, Raigad reported in 2008 (232) E.L.T. 29 (Tri. LB). 5. In the present case, the capital goods stand procured by the appellant in the year 2000 and on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase of the capital goods is not required to be reversed when cleared after use. We find that independently the Hon'ble Punjab & Haryana High Court as well as the Hon'ble Bombay High Court have decided that there is no need for such reversal. Revenue has relied upon the Larger Bench decision in the case of Modernova Plastyles Private Limited vs. CCE, Raigad (supra) where it has been held that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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