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TMI Blog2018 (6) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent ORDER Brief facts are that the appellants are engaged in manufacturing gears, gear boxes and accessories. During the course of verification of their accounts, it was noticed that they are also doing trading activity from their factory premises by way of selling inputs/raw materials purchased from other units and cleared the same to their customers after reversing the duty of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of duty. Thus, there is no trading as such and the activity cannot be treated as an exempted service. He relied upon the decision in the case of Suyash Auto Press Components and Assemblies Pvt. Ltd. Vs. CCE [2018-TIOL-1424-CESTAT-MUM]. 3. The learned AR, Shri R. Subramaniyan, supported the findings in the impugned order. He submitted that with effect from 01.04.2011, an explanation has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , they were not able to use the goods in the manufacture of final products. They have opted to clear the goods as such, under the provision of Rule 3(5) by reversing the credit. The Tribunal, in the case of Suyash Auto Press Components and Assemblies Pvt. Ltd. (supra), had occasioned to consider a similar issue. The tribunal observed as under: - "2. Shri Prasad Kshirsagar, learned Chartered Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes the finding of the impugned order. He emphasizes on para 6 of the impugned order. He further submits that all the judgements relied upon by the appellant have been dealt with by the learned Commissioner (Appeals) and the same have been distinguished. 4. I have carefully considered the submissions made by both the sides and perused the records. The Revenue has demanded the amount under Rule 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, removal of input under Rule 3(5) was made admittedly on payment of duty. Therefore, there is no case of trading activity which is an exempted service. Accordingly, there is no application of Rule 6(3) of the Cenvat Credit Rules, 2004. Accordingly, the impugned order is set aside. The appeal is allowed." 6. Following the same, I am of the view that the demand cannot sustain. The impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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