https://www.taxtmi.com/caselaws?id=78111 The Commissioner (Appeals) confirmed two orders regarding duty and penalty, with the appellant seeking waiver of pre-deposit. The dispute centered on availing input credit under Rule 3 of Cenvat Credit Rules for repairing machinery within the factory. The Commissioner (Appeals) upheld the demand based on alleged removal of inputs without reversing the credit. The appellant argued that Rule 3(5) did not apply as inputs were used for manufacturing within the factory. The tribunal found the demand unsustainable, as the inputs were not removed outside the factory. The impugned order was set aside, and the appeals were allowed in favor of the appellant. en-us Thu, 26 Nov 2009 00:00:00 +0530 Thu, 25 Jul 2013 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78111 The Commissioner (Appeals) confirmed two orders regarding duty and penalty, with the appellant seeking waiver of pre-deposit. The dispute centered on availing input credit under Rule 3 of Cenvat Credit Rules for repairing machinery within the factory. The Commissioner (Appeals) upheld the demand based on alleged removal of inputs without reversing the credit. The appellant argued that Rule 3(5) did not apply as inputs were used for manufacturing within the factory. The tribunal found the demand unsustainable, as the inputs were not removed outside the factory. The impugned order was set aside, and the appeals were allowed in favor of the appellant. Case-Laws Central Excise Thu, 26 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78111