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Central Excise - Highlights / Catch Notes

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CENVAT credit - inputs written off - even for the period prior ...


Tribunal Rules Against Appellant: CENVAT Credit Reversal Required on Written-off Inputs, Even Before Rule 3(5B) CCR, 2004.

April 8, 2017

Case Laws     Central Excise     AT

CENVAT credit - inputs written off - even for the period prior to insertion of sub-rule (5B) of Rule 3 of the CCR, 2004, this Tribunal in the appellant's own case decided the issue against them and according to the said decision, the appellant is required to reverse the credit on the written off quantity. - AT

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