CESTAT Mumbai upholds reversal of CENVAT amount as per Section 35F

The Appellate Tribunal CESTAT Mumbai upheld the appellant's reversal of the amount under the CENVAT account, as agreed by both parties. The payment was made and debited in accordance with Section 35F of the Central Excise Act, 1944.

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The Appellate Tribunal CESTAT Mumbai found that the appellant had reversed the amount under CENVAT account, which was agreed upon by both sides. The amount had been paid and debited in compliance with Section 35F of the Central Excise Act, 1944.

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