2015 (1) TMI 845 - HC - Central Excise

Availment of CENVAT Credit - Reversal of credit - High court dismissed the appeal filed by Revenue as being withdrawn being filed against the decision of Tribunal 2008 (6) TMI 515 - CESTAT, BANGALORE wherein Tribunal held that assessee availed Cenvat credit wrongly on 7000 crates. But later they reversed the same. They have given evidence for reversal of the credit. The appellants have made a point that when they had not availed any credit, there is no question of reversing the same.

Summary

The appeal in the case was dismissed as withdrawn by the High Court of Andhra Pradesh. Pending miscellaneous petitions were also dismissed. No costs were awarded.