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TMI Blog2018 (5) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the cenvat credit taken by them originally on the said input and therefore, activity is covered by Rule 3(5) of Cenvat Credit Rules - Revenue has also not been able to establish that appellant is a trader and is engaged in trading activities - appeal allowed - decided in favor of appellant. - E/20929/2016-SM - Final Order Np. 20467/2018 - Dated:- 1-3-2018 - Mr. S.S Garg, Judicial Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal products and trading, but availed cenvat credit of service tax paid on services related to entire quantity of inputs including the traded inputs. On these allegations, a show-cause notice was issued and after following the due process, the adjudicating authority confirmed the demand with 'interest and penalty. Aggrieved by the said order, appellant filed appeal before the Commissioner who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot assume the quality of trader. He further submitted that very fact of availment of credit by the appellant on inputs proves that the goods procured by the appellant were inputs meant for their manufacturing process and hence the provisions of Rule 3(5) of the Cenvat Credit Rules, 2004 are applicable for reversal of credit and the appellant has rightly reversed the credit at the time of clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) E.L.T. 420 (Tri. ) 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the material on record and the provisions of Rule 3(5) and the various decisions relied upon by him, I find that the appellant is a manufacturer and he has cleared some inputs as such by reversing the cenvat credit ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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