Cenvat Credit Not Denied for Write-Offs Before Rule 3 Sub-Rule (5B) Introduction in Central Excise Case.

Write-off of inputs and finished goods - Since the period covered in this case is prior to insertion of sub rule (5B) in Rule 3 of Credit Rules, 2004, the embargo created therein is not applicable retrospectively for denying the cenvat credit to the appellant. .....

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