2009 (11) TMI 463

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..... endran for the Respondent. ORDER 1. Vide the impugned order, the Commissioner (Appeals) confirmed two orders of the original authority as per the following details:— S./No. Appeal No. Order-in-Original No. & date Duty (Rs.) Penalty 1. 429/08 1/2008 dated 30-6-2008 1,87,535+ interest 1,87,535 under Rule 15(2) of Cenvat Credit Rules, 2004 2. 430/08 2/2008 dated 30-6-2008 12,020 + int .....

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..... e credit availed.  The Commissioner (Appeals) held that there was deemed removal of the inputs and the Cenvat credit availed had to be reversed. 3. The learned Consultant for the appellants submits that the instant transactions did not attract rule 3(5) of the Cenvat Credit Rules which had been invoked by the Commissioner (Appeals). Rule 3(5) applied only when the inputs are removed outside .....

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