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2017 (5) TMI 1293 - CESTAT ALLAHABADCENVAT credit - revenue has taken a view that the removal of inputs as such was to be treated as trading activity - N/N. 03/2011-CE (NT) dated 01.03.2011 - Held that: - the learned Commissioner has nowere established that the value on which amount under Rule 6 (3) was being demanded, was the value of activity other than the activity of clearance of inputs as such after reversal of Cenvat credit as provided under Sub-rule 5 of Rule 3 of CCR, 2004 - removal of input as such by manufacturer after reversal of Cenvat credit cannot be treated as trading activity - appeal allowed - decided in favor of appellant.
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