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2017 (2) TMI 196 - CESTAT MUMBAICENVAT credit - Rule 3(5) of CCR, 2004 - removal of base oil - Held that: - it is clear that it was required to pay duty on the removal of input as such equivalent to the Cenvat credit availed by them therefore, when no education cess was paid on input at the time of procurement, no further education cess required to be paid at the time of removal of same input. Moreover, even in case of manufactured of goods, if the goods are manufactured prior to enactment of the imposition of education cess, on such manufactured goods, even if cleared after enactment, will not attract education cess. The input were manufactured prior to imposition of education cess in the Budget of 2004, for this reason also demand of education cess on removal of input as such is not correct - appeal allowed - decided in favor of appellant.
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