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2018 (4) TMI 655 - AT - Central ExciseCENVAT credit - whether the appellant is required to pay an amount equivalent to 6% of the value of the goods cleared which the department claims as trading activity or otherwise? - Held that: - If an input is cleared from the factory of the appellant on reversal of CENVAT credit availed on such inputs, the question of invoking the provisions of Rule 6(3A) of the CENVAT Credit Rules, 2004 does not arise as per the ratio laid down by the Tribunal in the case of Commissioner of Central Excise, Ghaziabad v. U. P. Telelinks [2015 (10) TMI 1156 - CESTAT NEW DELHI], where it was held that assessee is not required to pay any amount equivalent to 6% /8% of the value of inputs cleared as such or reversal of proportional credit attributable to input cleared - appeal allowed - decided in favor of appellant.
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