2017 (2) TMI 196

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..... t at the time of procurement, no further education cess required to be paid at the time of removal of same input. Moreover, even in case of manufactured of goods, if the goods are manufactured prior to enactment of the imposition of education cess, on such manufactured goods, even if cleared after enactment, will not attract education cess. The input were manufactured prior to imposition of edu .....

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..... on cess. The appellant have taken clear stand before the adjudicating authority that removal of base oil is not manufactured goods by the appellant but it is removal of input as such in terms of Rule 3(5) of the Cenvat Credit Rules, 2004. Being aggrieved by the adjudication order, appellant filed appeal before the Commissioner(Appeals), which came to be rejected, therefore appellant is before me. .....

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..... Rule 3(4) of CCR, 2004 which is reproduced below: Sub Rule (4) the following shall be substituted, namely: (4) When inputs or capital goods, on which CENVAT credit has been taken, are removed as such from the factory, the manufacturer of the final products 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 cov .....

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