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![Proviso to Rule 3(5) of CCR cannot be applied Retrospectively to Capital Goods Removed prior to 13.11.2007: CESTAT [Read Order] Proviso to Rule 3(5) of CCR cannot be applied Retrospectively to Capital Goods Removed prior to 13.11.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CCR-CESTAT-Capital-Goods-CCR-cannot-be-applied-Retrospectively-to-Capital-Goods-Goods-taxscan.jpg)
Proviso to Rule 3(5) of CCR cannot be applied Retrospectively to Capital Goods Removed prior to 13.11.2007: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the Proviso to Rule 3(5) of the Cenvat Credit...