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2016 (9) TMI 679 - AT - Central ExciseCenvat credit - reversal of credit availing on transportation of inputs removed as such - acetic acid was their input which was used in manufacture of final product and that input was also sold by them and while clearing said input as such they reversed Cenvat credit as required by Rule 3(5) of Cenvat Credit Rules 2004 and that they did not reverse Cenvat credit of Service Tax paid on inward transportation. Held that:- The show cause notice contended that the respondent imported Acetic Acid for their own requirement and for sale. The goods which are procured for own requirement and used in the manufacture satisfy the definition of input in said Cenvat credit Rules. Further when the inputs are cleared as such Cenvat credit to be reversed on such clearance of inputs is provided in said Rule 3(5). However the grounds of appeal stated that the party had deliberately twisted the facts toward Rules 3(5). It is very clear that the grounds of appeal are travelling beyond Show cause notice. Therefore, the grounds of appeal are not sustainable. Therefore, the appeal filed by Revenue is not maintainable - Decided against the revenue.
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