2012 (6) TMI 24

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....ation order was set aside. 2. Brief facts of the case are that the respondents are clearing certain inputs as such to their sister unit raising invoices and charging duty on assessable value. As per Rule 3(5) of Cenvat Credit Rules, 2004, if the assessee is clearing inputs as such, the assessee required to reverse the credit availed on such inputs. Therefore, for the violation of the said Rule, a....

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....he adjudication order. Against the said order, the Revenue is in appeal on merit. 3. Mrs. R. K. Jagdev, ld. SDR appeared on behalf of the Revenue and submitted that as per Rule 3(5) of the Cenvat Credit Rules, 2004, the respondents are required to reverse the credit taken by them on such goods which have been prevented by them as such. In the impugned order, the Commissioner (Appeals) has not con....

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....t challenged the impugned order on grounds but they have challenged only on merit. I have gone through the impugned order also, wherein it has been held that the extended period is not invokable which in my view, the Commissioner (Appeals) has taken a correct decision in the facts and circumstances of the case wherein the show-cause notice has been issued on 6.2.2008 for the period June, 2005 to O....