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TMI Blog2018 (4) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... not been able to put forth any ground to show that in case of clearance of capital goods, in respect of which the credit has been availed, to the job worker, would not attract the provisions of Rule 4(5)(a) - appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit on the said brass tubes as capital goods which was subsequently removed by them, they should have reversed the credit or paid the duty on the transaction value in terms of the provisions of Rule 3(5)(a) of the Cenvat Credit Rules, 2005. Accordingly, show cause notice dated 09.09.2010 was issued proposing confirmation of demand of ₹ 10,79,749/-. 4. The said demand was assailed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not find favour with the original adjudicating authority, who confirmed the demand and also imposed penalty. 6. On appeal, Commissioner (Appeals) observed that the provisions of Rule 3(5A) as also Rule 4(5)(a) of the Cenvat Credit Rules are two independent rules and the assessee having evailed the benefit of Rule 4(5)(a) of the Cenvat Credit Rules which allows them to clear the capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such " is interpreted to mean new or unused capital goods, then the question of testing, repairing or reconditioning them does not arise and the terms 'testing , repairing' and 'reconditioning' would become redundant, and any interpretation which results in rendering any portion of rule or legislation redundant, should be avoided, as held by the apex court in Amrit Paper vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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