https://www.taxtmi.com/caselaws?id=358482 Removal of inputs as such after CENVAT credit has been taken attracts payment only of an amount equal to the credit availed under Rule 3(4) of the CENVAT Credit Rules. Where the manufacturer has already discharged duty to that extent on removal to its own unit, the Department cannot insist on revaluation under Rule 8 of the Central Excise Valuation Rules read with Section 4(1)(b) of the Central Excise Act. The duty liability is therefore confined to the credit amount, and payment of that amount satisfies the statutory requirement; a demand based on Rule 8 is unsustainable. en-us Thu, 22 Mar 2018 00:00:00 +0530 Fri, 13 Apr 2018 06:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358482 Removal of inputs as such after CENVAT credit has been taken attracts payment only of an amount equal to the credit availed under Rule 3(4) of the CENVAT Credit Rules. Where the manufacturer has already discharged duty to that extent on removal to its own unit, the Department cannot insist on revaluation under Rule 8 of the Central Excise Valuation Rules read with Section 4(1)(b) of the Central Excise Act. The duty liability is therefore confined to the credit amount, and payment of that amount satisfies the statutory requirement; a demand based on Rule 8 is unsustainable. Case-Laws Central Excise Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358482