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2018 (5) TMI 912 - CESTAT BANGALORECENVAT credit - input services used commonly in manufacture of dutiable goods and trading - Rule 6(3)(1) of the CCR 2004 - Held that: - the appellant is a manufacturer and he has cleared some inputs as such by reversing the CENVAT credit taken by them originally on the said input and therefore, activity is covered by Rule 3(5) of CCR - Revenue has also not been able to establish that appellant is a trader and is engaged in trading activities. Reliance placed in appellant own case Kairali Steels and Alloys Pvt. Ltd. Versus Commissioner of Central Excise, Customs and Service Tax, Calicut [2018 (5) TMI 859 - CESTAT BANGALORE], where it was held in favor of assessee. Appeal allowed - decided in favor of assessee.
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