GOLD SOAP COMPANY Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard both sides.

(2.) The appellants have taken credit on the impugned capital goods brought into their factory on 5.11.1998. They have removed the same on 5.11.2002 without payment of duty. When this was discovered by the department, a Show Cause Notice dated 7.3.2007 was issued leading to the present proceedings.

(3.) In the present case, the impugned capital goods have been used only for a period of four years and it cannot be said that the same have become damaged and unserviceable. In fact, the capital goods have a much longer life than four years. Hence, in my considered opinion, the decision in Cummins India Ltd (supra) is not applicable to the facts of the present case.