Cenvat Credit Reversal Rejected: Inputs Removal Without Manufacturing Doesn't Affect Credit Eligibility. Demand for Reversal Not Sustainable.

Reversal of Cenvat Credit - removal of inputs as such - Revenue felt that since the assessee did not use the inputs in or in relation to the manufacture of finished goods and accordingly, the services used in procuring the inputs would not qualify for availing cenvat credit - demand is not sustainable. .....

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