TMI Blog2018 (1) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... credit attributable to the input services used for trading activity, the provisions of Rule 6 (3) would not be applicable - it is required to be verified that the amount reversed by the assessee is correct or not - matter on remand. CENVAT credit - copper strip cleared directly to the premises of their buyers located in SEZ area - Held that: - The use of the copper strips is required to be asc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding taxable services as also exempted services. It is seen that the appellant was clearing certain inputs as such and the Revenue entertained a view that such an activity was a trading activity in which case the clearance of the inputs has to be held as exempted. Inasmuch as the appellants have maintained a common cenvatable accounts, they have to pay a particular percentage of the value of the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided by the Hon ble Allahabad High Court in the case of Hello Minerals Water Pvt. Ltd. Vs. Union of India reported in 2004 (174) ELT 422 (All.). The said decision stands followed by the Tribunal in a number of cases including the one i.e. Face Ceramics Pvt. Ltd. Vs. Commr. of Central Excise, Rajkot reported in 2010 (249) ELT 119 (Tri.-Ahmd.) as also in the case of Mongal Textile Pvt. Ltd. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that such copper strips were cleared as such without payment of duty and were sent directly from the supplier s premises to the buyer s premises. As such, the claim of the appellant is contradictory. 6. I find that the facts are absolutely not clear either from the assessee side or from the Revenues allegation. The use of the copper strips is required to be ascertained i.e. whether the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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