2016 (11) TMI 1336

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..... uential relief. - Appeal No.E/51914/2015-EX(SM), E/CO/51546/2015 - Order No. 70759/2016 - Dated:- 1-9-2016 - Shri Anil G. Shakkarwar, Member (Technical) Present for the Appellant: Shri Rajeev Ranjan (Joint Commissioner) A.R. Present for the Respondent: Shri Rajesh Chibber, Advocate Per: Anil G. Shakkarwar The Respondent were manufactures of LPG Cylinders and .....

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..... emoving the input after reversal of Cenvat credit in no circumstances would be treated as trading activity. The original authority did not agree with the same and confirmed the demand. The respondent preferred appeal before Commissioner (Appeals) who vide Order-in-Appeal No. 302/14-15 dated 29.12.2014 set aside the Order-in-Original and allowed appeal filed before him. 2. Aggrieved by the order .....

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..... the same is not tenable in law. Further ld. Counsel relied on this Tribunal Final Order No. A/51689-51690/2015 passed in the case of Commissioner of Central Excise Ghaziabad Vs. M/s UP Telelinks, in which exactly same point was settled by holding that removal of inputs does not amount to trading Rule 3 (5) of Cenvat Credit Rules provide that if inputs are removed as such, the assessee is required .....

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