2016 (12) TMI 906

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..... ) TMI 110 - CEGAT, NEW DELHI], wherein judgment of American Auto Service[1995 (6) TMI 33 - CEGAT, MADRAS] has been approved and accordingly, it was held that the debit of the Cenvat credit should be at the same rate at which assessee had taken the credit therefore proposal in the Revenue's proceedings is absolutely contrary to the view taken by three member judgment in the case of American auto, w .....

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..... , excise duty as per the rate applicable on the date of removal of the goods should apply, whereas contention of the appellant is that the duty to be paid on the removal of input as such should be equal to the modvat credit availed on such input. Against confirmation of demand, appellant filed appeal before the Commissioner(Appeals), which came to be rejected, therefore the appellant is before me. .....

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..... erused the record. 5. We have gone through the judgment of Tribunal's Larger bench in case American Auto Service(supra) , we observed that out of three members of the larger bench, as per the majority of the order, duty which is to be paid on the removal of input as such should be equal to Cenvat credit. In Para 16, which was referred by Ld. A.R. is of minority decision, therefore the sa .....

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