2016 (6) TMI 435

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....i N. Satwani, Authorised Representative ORDER None present for the appellant.  The notice sent to the address mentioned in the EA-3 Form of the appellant returned by the postal authorities undelivered.  Since the appeal pertains to the year 2008, the same is taken up for disposal after hearing the learned Authorised Representative for the Revenue. 2. Briefly stated the facts of ....

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....ion the demand was dropped by the Assistant Commissioner of Central Excise.  Aggrieved by the said order, the Revenue preferred an appeal before the Commissioner (Appeals), who allowed the Revenues appeal after setting aside the order of the adjudicating authority.  Hence, the present appeal by the assessee-Appellant. 3.  The learned Authorised Representative for the Revenue has....

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....s.  While clearing the said inputs, as such, they reversed the CENVAT credit availed on such inputs at the time of its receipt of the same at  their premises.  The Revenue objected to  the said method alleging that as per  Rule 3(4) of Cenvat Credit Rules, 2001/2002, the appellants were required to pay duty on the  value of the said inputs.  The adjudicating auth....

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....ection 3 or Section 4 or section 4A of the Act, as the case may be and such removal shall be made under the cover of an invoice referred to in Rule 7." 5. The said provisions have been amended with effect from 01.3.2003 by issuing Notification No. 13/2003-CE (NT) dated 01.3.2003 which reads as under:- " Rule 3(4) - When the inputs or capital goods, on which CENVAT credit has been taken....