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TMI Blog2009 (12) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Singh for the Respondent. ORDER 1. The appellants are engaged in the manufacture of Non-Alloy Steel Ingots chargeable to Central Excise Duty under Chapter 72 of Central Excise Tariff and they also availed Cenvat credit of various inputs capital goods and input services under the provisions of Cenvat Credit Rules. The appellant received certain inputs and besides taking Cenvat credit of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice. The Assistant Commissioner vide Order-in-original dated 3-10-2007 confirmed the demand of service tax credit along with interest and imposed penalty of equal amount on the appellant under rule 15(2) of the Cenvat Credit Rules, 2004. On appeal to Commissioner (Appeals), the Commissioner (Appeals) vide order-in-appeal dated 30-4-2008 upheld the Assistant Commissioner's order. It is against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al to the credit availed in respect of such inputs or capital goods, that the term "Cenvat credit" has been defined in sub-rule (1) of rule 3 of the Cenvat Credit Rules and according to this rule 3(1), the Cenvat credit, in addition to the credit of various duties of excise and education cess etc. also includes the credit of service tax, that in view of this, when any cenvated inputs are removed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be, shall pay an amount equal to the credit availed in respect of such inputs or capital goods and such removal shall be made under the cover of an invoice referred to in rule 9." From the plain reading of this sub-rule, it is clear that what is required at the time of removal of any inputs, as such, in respect of which Cenvat credit has been taken, is that an amount equal to the credit availe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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