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TMI Blog2018 (2) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... he credit so availed - Revenue is of the view that such removal of inputs has to be treated as a trading activity so as to make the appellant liable to pay an amount equal to 5%/6% of the value of the goods in terms of the provisions of Rule 6(3) of the CCR 2004 - Held that: - the issue stands covered by the Tribunal decision in the case of Commissioner of Central Excise & Service Tax, Ghaziabad V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to pay an amount equal to 5%/6% of the value of the goods in terms of the provisions of Rule 6(3) of the Cenvat Credit Rules, 2004. 2. I find that the issue stands covered by the Tribunal decision in the case of Commissioner of Central Excise & Service Tax, Ghaziabad Versus Mahaveer Cylinders Ltd. reported at 2016 (341) E.L.T. 361 (Tri. " Allahabad) laying down that removal of inputs "as suc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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