TMI Blog2018 (4) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... llant was required to pay the duty on removal of inputs as such, only equal to the amount of CENVAT Credit availed on such inputs - There is no dispute that the appellant have paid the excise duty on the removal of input as such to their own unit equal to the CENVAT Credit availed on such inputs - duty was not required to be paid in terms of Rule 8 of the Central Excise Valuation (Determination of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per Rule 3(4) of the CENVAT Credit Rules, the amount of duty payable is only equivalent to the CENVAT Credit availed on inputs, therefore, the duty was not required to be paid in terms of Rule 8 of the Central Excise Valuation (Determination of price of excisable goods) Rules, 2000 as alleged by the Revenue. There is no dispute that the appellant have discharged the excise duty equivalent to C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to pay the duty on removal of inputs as such, only equal to the amount of CENVAT Credit availed on such inputs. There is no dispute that the appellant have paid the excise duty on the removal of input as such to their own unit equal to the CENVAT Credit availed on such inputs. Therefore, we do not agree with the Revenue's contention that the duty is required to be paid in terms of Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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