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2018 (7) TMI 602 - AT - Central ExciseTrading activity - It is the case of the Revenue that during the course of audit of books of accounts of the appellants, the officers of the audit wherein noticed that in addition to its main activity of manufacture of dutiable goods, the appellant was also doing trading activity from its factory premises - Rule 3 (5) of CCR, 2004 - Held that:- The department has not disputed the fact that the appellant had removed the inputs as such to its sister concern by reversing the credit availed on such inputs as per Rule 3 (5) of CCR, 2004 - this itself is not sufficient to hold that it is a trading activity. The adjudicating authority shall examine the documents if any furnished by the appellant and pass order - appeal disposed off.
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