https://www.taxtmi.com/forum/issue?id=109591 Removal of inputs as such by a manufacturer is not equivalent to trading merely because duty credit was passed; if such removals are not routine, departmental demands for additional levy are unsustainable and characterization depends on the regularity and commercial nature of the transactions rather than the mere passing of Cenvat credit. en-us Wed, 23 Dec 2015 10:43:31 +0530 Thu, 23 Jan 2025 15:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109591 Removal of inputs as such by a manufacturer is not equivalent to trading merely because duty credit was passed; if such removals are not routine, departmental demands for additional levy are unsustainable and characterization depends on the regularity and commercial nature of the transactions rather than the mere passing of Cenvat credit. Discussion-Forum Central Excise Wed, 23 Dec 2015 10:43:31 +0530 https://www.taxtmi.com/forum/issue?id=109591