2016 (2) TMI 1006

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..... e relevant circular and held that the issue involved is regarding the reversal of Cenvat credit on duty paid on inputs/capital goods and stores and spares which were written off from accounts as obsolete - right to joint inspection reserved - appeal dismissed - decided against appellant. - C.E.A. No. 18 of 2010 - - - Dated:- 18-2-2016 - Thottathil B. Radhakrishnan and Anu Sivaraman, JJ. Sh .....

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..... ld not be demanded from them towards ineligible Cenvat credit availed by them. The premise was that the department had noted that there were written off stores and spares worth ₹ 14.51 lakhs which was not permissible. The adjudicating authority confirmed the demand. The Commissioner (Appeals) held that the matter can be ascertained only on a joint inspection. The Revenue challenged it before .....

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