2015 (7) TMI 1192

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..... factory of the Respondent were removed to its sister concern as such, the provisions of Rule 3(5) of the CCR, 2004 will not be applicable to such situation, inasmuch as the said provisions mandate payment of amount equal to Cenvat credit, in the eventuality, when the inputs or capital goods are removed as such from the factory - appeal dismissed - decided against Revenue. - E/50667/2014-E(SM) - F .....

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..... plastic crates were removed to the sister concern for marketing product such as aerated water and beverages syrup, etc., without reversing Cenvat credit. The Department initiated proceedings against the Respondent on the ground that the Respondent was required to reverse an amount equal to the credit taken on such inputs in terms of Rule 3(5) of the Cenvat Credit Rules, 2004. The SCNs issued in t .....

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..... ed to its sister concern as such, the provisions of Rule 3(5) of the Cenvat Credit Rules, 2004 will not be applicable to such situation, inasmuch as the said provisions mandate payment of amount equal to Cenvat credit, in the eventuality, when the inputs or capital goods are removed as such from the factory. I also find that based on the available records, the Commissioner (Appeals) has held that .....

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