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Removal of goods i.e. Input Capital Goods as such -

Central Excise - Started By: - vinay wakde - Dated:- 14-4-2016 Last Replied Date:- 19-4-2016 - We are manufacturer as well as service provider. We are taking credit on Input, Capital Goods & Input services. We have cleared Input and Capital Goods as such and reversed proportionate credit taken on input /Capital goods as per Rule 3(5) of CCR,2004. However, we have not reversed proportionate credit taken on Input services. We have now asked by the Department to submit details for last three ye .....

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there any case law in our support to reply the letter. Regards, VINAY - Reply By MUKUND THAKKAR - The Reply = #3 Dated: 18-7-2012 By:- vinay wakde CESTAT in case of A.R.Casting VS CCE (2009 (12) TMI 182 - CESTAT, NEW DELHI)= (2010) 25 STT 244 (CESTAT SMB) has held that the Rule uses the words Input which applies to Input Goods and not the Input services. Hence, CENVAT credit of Input Services used in the factory is not required to be reversed. Further, CESTAT has also held that CENVAT on GTA ser .....

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l because they are to be used in the process of manufacturing of goods. And service is availed in relation to manufacturing process and not directly used in the process. Thus only input and capital cenvat is required to be reversed. Thanks. - Reply By Rajagopalan Ranganathan - The Reply = Sir, Rule 3 (5) of Cenvat Credit Rules,2004 clearly states that When inputs or capital goods, on which CENVAT credit has been taken, are removed as such from the factory, or premises of the provider of output s .....

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= I agree with Sri Rajagopalan Sir. Thanks. - Reply By vinay wakde - The Reply = Thanks to all. This information asked by the Department in respect of Draft performance audit report on Cenvat Credit Scheme by C&AG. - Reply By surya narayana - The Reply = Dear Friend, The views expressed by our friends are right and need no intervention. However, in terms of CCR,2004, there is no specific mention of reversal of input service credit reversal at the time of clearance of inputs and input servic .....

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