Cenvat credit – Merely because the same were written off in the ...
Cenvat Credit Valid Despite Written-Off Inputs; No Evidence of Physical Removal from Factory Required.
December 10, 2012
Case Laws Central Excise AT
Cenvat credit – Merely because the same were written off in the books of account and the value shown as nil, by itself, cannot be considered to amounting to removal of the inputs from the factory premises in the absence of any evidence to that effect - AT
View Source