TaxTMI 
TaxTMI 
2018 (6) TMI 378
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.... Shri R. Subramaniyan, AC ( AR ) for the Respondent ORDER Brief facts are that the appellants are engaged in manufacturing gears, gear boxes and accessories. During the course of verification of their accounts, it was noticed that they are also doing trading activity from their factory premises by way of selling inputs/raw materials purchased from other units and cleared the same to their cu....
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....nputs/raw materials were removed after payment of duty. Thus, there is no trading as such and the activity cannot be treated as an exempted service. He relied upon the decision in the case of Suyash Auto Press Components and Assemblies Pvt. Ltd. Vs. CCE [2018-TIOL-1424-CESTAT-MUM]. 3. The learned AR, Shri R. Subramaniyan, supported the findings in the impugned order. He submitted that with effe....
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.... credit on the inputs and, in some circumstances, they were not able to use the goods in the manufacture of final products. They have opted to clear the goods as such, under the provision of Rule 3(5) by reversing the credit. The Tribunal, in the case of Suyash Auto Press Components and Assemblies Pvt. Ltd. (supra), had occasioned to consider a similar issue. The tribunal observed as under: - ....
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....hu, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the finding of the impugned order. He emphasizes on para 6 of the impugned order. He further submits that all the judgements relied upon by the appellant have been dealt with by the learned Commissioner (Appeals) and the same have been distinguished. 4. I have carefully considered the submissions made b....