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TMI Blog2016 (11) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... ner) A.R. Present for the Respondent: Shri Rajesh Chibber, Advocate Per: Anil G. Shakkarwar The Respondent were manufactures of LPG Cylinders and registered with the Central Excise Department and were availing Cenvat Credit facility. The respondent were issued with a Show Cause Notice dated 4/7/2013 alleg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed the demand. The respondent preferred appeal before Commissioner (Appeals) who vide Order-in-Appeal No. 302/14-15 dated 29.12.2014 set aside the Order-in-Original and allowed appeal filed before him. 2. Aggrieved by the order passed by the ld. Commissioner (Appeals) Revenue is before this Tribunal with a prayer to set aside order passed by Ld. Commissioner (Appeals). 3. The ld. D.R. subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abad Vs. M/s UP Telelinks, in which exactly same point was settled by holding that removal of inputs does not amount to trading Rule 3 (5) of Cenvat Credit Rules provide that if inputs are removed as such, the assessee is required to reverse only Cenvat credit availed on such inputs. 5. I have taken rival contention into consideration and I am of the view that removal of input as such by a manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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