2015 (7) TMI 1174

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....er S K Mohanty: The appellant is engaged in the manufacture of PVC pipes falling under chapter 39 of the Central Excise Tariff Act, 1985. The appellant avails cenvat credit in respect of PVC raisins used in or in relation to manufacture of the said final product as inputs. The appellant also avails cenvat credit in respect of service tax paid on the GTA service and Commission Agent service. Durin....

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....his appeal for consideration is, as to whether, the appellant is required to reverse the service tax credit, in the eventuality, where the inputs are removed as such from the factory. Rule 3(5) of the Cenvat Credit Rules provides that when inputs or capital goods on which cenvat credit has been taken or removed as such from the factory, the manufacturer of the final product shall pay an amount equ....