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2019 (10) TMI 367 - AT - Central ExciseValidity of SCN - Reversal of CENVAT credit - removal of inputs as such - reversal of credit demanded on the inputs lying in stock, treating it at par with the goods removed as such, at the time of closure of their unit - applicability of provisions of sub-rule 3(5) of CCR Rules, 2004 - HELD THAT:- It is an admitted fact that the appellants have not removed any inputs as such. Rule 3(5) applies or provides for reversal of duty on inputs, which are removed as such. Thus, the show cause notice is mis-conceived as the same is issued alleging that Rule 3(5) of CCR is applicable. Further, the SION norms are not applicable in the facts and circumstances - It is not the case of the Revenue that the appellants have not maintained proper records of receipt of inputs and its utilization. Appeal allowed - decided in favor of appellant.
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