https://www.taxtmi.com/caselaws?id=124895 Cenvat credit on inputs used in destroyed, time-expired medicaments was not recoverable for clearances made before the Board's circular dated 01.10.2004. The earlier circular dated 07.08.2002 stated that disallowance of such credit was not warranted, and that position continued until the later circular modified the instruction. Because the demands related to a period before 01.10.2004, the earlier circular governed the controversy. The Commissioner (Appeals)'s reasoning was not shown to be flawed, so the recovery demand was held unsustainable for the relevant period. en-us Fri, 20 Jul 2007 00:00:00 +0530 Tue, 16 Oct 2012 18:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124895 Cenvat credit on inputs used in destroyed, time-expired medicaments was not recoverable for clearances made before the Board's circular dated 01.10.2004. The earlier circular dated 07.08.2002 stated that disallowance of such credit was not warranted, and that position continued until the later circular modified the instruction. Because the demands related to a period before 01.10.2004, the earlier circular governed the controversy. The Commissioner (Appeals)'s reasoning was not shown to be flawed, so the recovery demand was held unsustainable for the relevant period. Case-Laws Central Excise Fri, 20 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124895