https://www.taxtmi.com/caselaws?id=128124 Credit on inputs used in medicines that became unfit for human consumption and were destroyed was held not to require reversal where the goods were treated as waste pharmaceuticals and destroyed in the presence of officers, because that destruction produced the same legal effect as a formal remission order. Rule 3(5C) of the Cenvat Credit Rules, 2004, inserted only from 07-09-2007, could not be applied to deny relief for an earlier period in August 2007. The order denying refund relief was therefore set aside, and the assessee's appeals were allowed with consequential relief. en-us Thu, 30 Jul 2009 00:00:00 +0530 Fri, 29 Mar 2013 12:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128124 Credit on inputs used in medicines that became unfit for human consumption and were destroyed was held not to require reversal where the goods were treated as waste pharmaceuticals and destroyed in the presence of officers, because that destruction produced the same legal effect as a formal remission order. Rule 3(5C) of the Cenvat Credit Rules, 2004, inserted only from 07-09-2007, could not be applied to deny relief for an earlier period in August 2007. The order denying refund relief was therefore set aside, and the assessee's appeals were allowed with consequential relief. Case-Laws Central Excise Thu, 30 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128124