Rule 3(5) of cenvat credit

 

Payment  pay an equal amount of credit availed on goods when goods are removed as such under rule 3(5) of Cenvat credit rules,2004 because there is no manufacturing activity, and there is no value addition & it is also not considered as trading activity, what inputs are come as well as same has goes.

You have to pay through either cenvat credit or cash(PLA).

Pay through cenvat means reversing the credit taken at the time of receipt of material??? Nd in same case when inputs are removed can excise be charged from buyer (in my case the credit taken has been charged in bill while selling the input material)??logically it shouldnot as it is not a manufacturer bt is it correct to do so???