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TMI Blog2018 (5) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... . Sahu, Assistant Commissioner (AR), for respondent ORDER The facts of the case are that the appellant is engaged in the manufacture of bodies for motor vehicles and motor vehicle parts falling under Chapter sub-heading No.87071000 and 87089900 respectively, of the Central Excise Tariff Act, 1985. They availed cenvat credit on the input such as steel sheets and other inputs as well as on the inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty was also imposed under Section 11AC. The appellant, being aggrieved by the order-in-original, filed an appeal before the Commissioner (Appeals) which came to be rejected. Therefore, the appellant is before me. 2. Shri Prasad Kshirsagar, learned Chartered Accountant appearing on behalf of the appellant submits that they are removing the input as such under Rule 3(5) of the Cenvat Credit Rules ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the same have been distinguished. 4. I have carefully considered the submissions made by both the sides and perused the records. The Revenue has demanded the amount under Rule 6 equal to 5% / 6% of the value of the traded goods i.e. steel sheets sold to their vendor. There is no dispute that the said removal is governed by Rule 3(5) of the Cenvat Credit Rules, 2004. It is admitted fact that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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