https://www.taxtmi.com/caselaws?id=256380 The Tribunal upheld the Commissioner(Appeals)'s decision in the Appeal against an Order-in-Original regarding CENVAT Credit availed on inputs removed from one unit to another without reversal of credit. The Tribunal dismissed the Appeal, emphasizing the need to reverse credit under Rule 3(5) of CENVAT Credit Rules and the lack of evidence on the utilization of inputs in manufacturing dutiable goods at Unit-2. The decision was based on the unauthorized removal of inputs and the inapplicability of the revenue neutrality argument, leading to the rejection of the Appeal. en-us Wed, 14 Jan 2015 00:00:00 +0530 Mon, 17 Aug 2015 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256380 The Tribunal upheld the Commissioner(Appeals)'s decision in the Appeal against an Order-in-Original regarding CENVAT Credit availed on inputs removed from one unit to another without reversal of credit. The Tribunal dismissed the Appeal, emphasizing the need to reverse credit under Rule 3(5) of CENVAT Credit Rules and the lack of evidence on the utilization of inputs in manufacturing dutiable goods at Unit-2. The decision was based on the unauthorized removal of inputs and the inapplicability of the revenue neutrality argument, leading to the rejection of the Appeal. Case-Laws Central Excise Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256380