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2018 (2) TMI 463

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..... able to pay an amount equal to 5%/6% of the value of the goods in terms of the provisions of Rule 6(3) of the CCR 2004 - Held that: - the issue stands covered by the Tribunal decision in the case of Commissioner of Central Excise & Service Tax, Ghaziabad Versus Mahaveer Cylinders Ltd. [2016 (11) TMI 1336 - CESTAT ALLAHABAD] laying down that removal of inputs “as such” by a manufacturer cannot be t .....

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..... t equal to 5%/6% of the value of the goods in terms of the provisions of Rule 6(3) of the Cenvat Credit Rules, 2004. 2. I find that the issue stands covered by the Tribunal decision in the case of Commissioner of Central Excise Service Tax, Ghaziabad Versus Mahaveer Cylinders Ltd. reported at 2016 (341) E.L.T. 361 (Tri. Allahabad) laying down that removal of inputs as such by a manufactu .....

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