2015 (11) TMI 1569

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..... y as such under Rule 3(5) of the Cenvat Credit Rules, 2004 is the subject matter of present appeal.  The cenvat demand has been confirmed against the appellant on the ground that the inputs received in the factory under the cover of Central Excise invoices, were not the same which were removed from the factory.  According to the Department, since the inputs were removed after processing, .....

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..... factory  and after processing, processed inputs were sold in the market.  According to the Ld. DR, since the processed inputs removed cannot be considered as input as such, the appellant is outside the purview of Rule 3(5) of the Rules. 4.  I have heard the Ld. Counsel for both the sides. 5.  The short question involved in this appeal for consideration is as to whether the a .....

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