2018 (4) TMI 593

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..... er: Ramesh Nair The issue involved in the present case is that during the period 11.10.2003 to 25.10.2003 in respect of clearance of input as such, whether the duty is payable equivalent to the CENVAT Credit availed on such inputs or in terms of Section 4 and the rules made thereunder for clearance of the goods to their own unit. 2. Shri M.P. Kasale, learned Counsel appearing on behalf of the a .....

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..... rd, the relevant Rule 3(4) prevailing at the relevant time reads as under: "3(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 product shall pay amount equal to the credit availed in respect of such inputs or capital goods and such removal shall be made under the   cover of an invoice referred to .....

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