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TMI Blog2007 (5) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... e subjected does not amount to manufacture and in terms of Rule 16(2) in such a case, the manufacturer shall pay an amount equal to Cenvat credit taken under sub-rule (1) - In the present case, the Cenvat credit taken under sub-rule (1) is ₹ 1,14,351/-. This amount has to be paid to the Revenue in terms of Rule 16(2). Therefore the orders of the lower authorities are legal and proper - appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Rules for reversal of Cenvat credit along with interest. The Adjudicating authority confirmed Rs. 1,14,315/- along with interest. The appellants approached the Commissioner (Appeals). He rejected the appeal of the appellants. The appellants are aggrieved over the impugned order. 3. Shri G.R. Deshpande, Authorised Representative, appeared for the appellants and Shri K. Sambi Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al to the Cenvat credit taken under sub-rule (1) and in any other case the manufacturer shall pay duty on goods received under sub-rule (1) at the rate applicable on the date of removal and on the value determined under sub-section (2) of section 3 or section 4 or section 4A of the Act, as the case may be. (3) If there is any difficulty in following the provisions of sub-rule (1) and sub-rule (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) is Rs. 1,14,351/-. This amount has to be paid to the Revenue in terms of Rule 16(2). Therefore the orders of the lower authorities are legal and proper. It is also not correct to say that the lower authorities have acted beyond the terms of the show cause notice. The Show Cause Notice has clearly spelt out the reason for reversal of the credit taken. Therefore we uphold the impugned order and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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