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C.C.E & S.T. - Ghaziabad Versus Mahaveer Cylinders Ltd.

2016 (11) TMI 1336 - CESTAT ALLAHABAD

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 entit .....

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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 .....

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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 .....

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be treated as trading activity. The original authority did not agree with the same and confirmed 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- .....

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nd 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 .....

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