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2018 (4) TMI 593 - AT - Central ExciseCENVAT credit - clearance of input as such - whether the duty is payable equivalent to the CENVAT Credit availed on such inputs or in terms of Section 4 and the rules made thereunder for clearance of the goods to their own unit? - Rule 3(4) of CCR. Held that: - the appellant was required to pay the duty on removal of inputs as such, only equal to the amount of CENVAT Credit availed on such inputs - There is no dispute that the appellant have paid the excise duty on the removal of input as such to their own unit equal to the CENVAT Credit availed on such inputs - duty was not required to be paid in terms of Rule 8 of the Central Excise Valuation (Determination of price of excisable goods) Rules, 2000 as alleged by the Revenue - appeal allowed - decided in favor of appellant.
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