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2009 (9) TMI 514 - CESTAT, NEW DELHICenvat Credit- Input removed as such- the appellants are engaged in the manufacture of Iron and Steel Ingots classifiable under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985. They were availing Cenvat credit benefit on final product. They also paid service tax on the transportation of goods by road. The appellants removed the inputs as such after reversal of Cenvat credit on input availed by them under Rule 3(5) of Cenvat Credit Rules, 2004 during the period January, 2005 to October, 2005. It has been alleged that the appellants had not reversed the Cenvat credit of service tax availed in respect of transportation of goods by road. Original authority confirmed the demand of Rs. 62,948/- and appropriated the said amount as deposited by them and also imposed penalty of equal amount along with interest. Commissioner (Appeals) upheld the adjudication order. In the light of the decision of Chitrakoot Steel & Power Pvt. Ltd. v. CCE, Chennai, 2008 -TMI - 3795 - CESTAT, CHENNAI held that- impugned order is not sustainable, it is liable to be set aside.
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