2018 (1) TMI 1200

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....spondent ORDER Brief facts are that the appellants are engaged in the manufacture of ring travellers and are registered with the Central Excise Department. They have been manufacturing both dutiable and exempted final products and were availing facility of CENVAT credit on input services and inputs used in the manufacture of finished products. When the inputs were removed to their sister uni....

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....ant and had reversed the credit availed on such inputs as provided under Rule 3(5) of the CENVAT Credit Rules the department insists that since the appellant has removed the inputs as such, it becomes a trading activity and therefore the appellant has to expunge the credit availed on input services to the extent of credit availed for removal of such inputs. He submitted that the appellant has comp....