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        Central Excise

        The liability of the assessee at the time of removal of the...

        Unused Cenvat Credit Inputs Removed as Waste Must Match Original Credit Amount Claimed.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The liability of the assessee at the time of removal of the Cenvat credit availed inputs as obsolete inputs or waste, which are nothing but the inputs cleared as such without having been used, would be the Cenvat credit originally taken - AT

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