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2016 (11) TMI 1336 - CESTAT ALLAHABAD

2016 (11) TMI 1336 - CESTAT ALLAHABAD - TMI - Removal of input as such - Held that: - removal of input as such by a manufacturer cannot be treated as trading activity and hence allegations in the show cause notice are not sustainable. Therefore, I reject the appeal. The respondent shall be entitled to consequential relief. - Appeal No.E/51914/2015-EX(SM), E/CO/51546/2015 - Order No. 70759/2016 - Dated:- 1-9-2016 - Shri Anil G. Shakkarwar, Member (Technical) Present for the Appellant: Shri Rajeev .....

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(e) of the Cenvat Credit Rules, 2004 and they were required to pay an amount 5% / 6% of value of the goods traded and they were called upon to Show Cause as to why amount of ₹ 12,38,632/- should not be demanded from them. In reply to the said show cause notice the respondent submitted that they cleared input as such which have been either returned to same party or the third party, on which they made reversal of Cenvat Credit availed. They also contested that removing the input after revers .....

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(Appeals). 3. The ld. D.R. submitted the ground of appeal which is basically repetition of contentions in the order-in-original. 4. The ld. Counsel for the respondent have submitted that they were clearing input as such on which Cenvat credit was taken, by reversal of Cenvat credit. Such action of clearance of inputs as such was treated by Revenue as trading actions. The Revenue treated such clearance of inputs as such on reversal of Cenvat credit as exempted service and demanded amount under R .....

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