https://www.taxtmi.com/caselaws?id=335318 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals) decision in favor of the Respondent, a manufacturer of LPG Cylinders. It was held that clearing inputs as such with reversed Cenvat Credit does not constitute trading activity. The allegations in the Show Cause Notice were deemed unsustainable, granting consequential relief to the Respondent. en-us Thu, 01 Sep 2016 00:00:00 +0530 Fri, 06 Jan 2017 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335318 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals) decision in favor of the Respondent, a manufacturer of LPG Cylinders. It was held that clearing inputs as such with reversed Cenvat Credit does not constitute trading activity. The allegations in the Show Cause Notice were deemed unsustainable, granting consequential relief to the Respondent. Case-Laws Central Excise Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335318