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M/s Vishal Pipes Ltd. Versus Commissioner of Central Excise, Noida-II

CENVAT credit - after availing the benefit of Cenvat credit of duty on the inputs, cleared the inputs as such as such , after reversing the credit so availed - Revenue is of the view that such removal of inputs has to be treated as a trading activity so as to make the appellant liable to pay an amount equal to 5 /6 of the value of the goods in terms of the provisions of Rule 6(3) of the CCR 2004 - Held that - the issue stands covered by the Tribunal decision in the case of Commissioner of Centra....... + More

 

 

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M/s Vishal Pipes Ltd. Versus Commissioner of Central Excise, Noida-II

 

 

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