2017 (1) TMI 149

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....al, A.R. for the appellant-Revenue None for the respondent [written submission] ORDER The present appeal is being filed by the Revenue against the Order-in-Appeal  dated 8.1.2013 passed by the Commissioner (Appeals), Raipur. 2.  The assessee is engaged in the manufacture of iron and steel goods  such as angles, channels, MS  flat etc.  They availed cenvat credi....

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....rayer  to reinstate  the Order-in-Original. 3.  We have heard Shri Yogesh Agrawal, ld. A.R. for Revenue.  None appeared  for the respondent. However,  they have filed written submission. We have perused the records. The assessee availed cenvat credit on various items such as MS angles, channels, flats, etc. which are similar to the final products manufactured by th....

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..... Rule 3(5) of Cenvat Credit Rules, 2004 stipulates that  when any inuts on which cenvat credit has been taken are removed as such from the factory, the manufacturer of the final products shall pay an amount equal to  the credit availed  in respect of  such inputs and such removal shall be made under the cover of an invoice referred to in Rule 9, which the appellant has observe....