https://www.taxtmi.com/caselaws?id=220906 Provision made for slow or non-moving inventory was not, prima facie, a full write off where the inventory value had not been fully written off and a substantial quantity of inputs was later retrieved for manufacture. On the material available at the stay stage, the goods remained capable of use, so Rule 3(5B) of the CENVAT Credit Rules, 2004 was not, prima facie, attracted. The appellants were therefore granted waiver of pre-deposit and stay of recovery. en-us Tue, 31 Jul 2012 00:00:00 +0530 Fri, 03 Jan 2014 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220906 Provision made for slow or non-moving inventory was not, prima facie, a full write off where the inventory value had not been fully written off and a substantial quantity of inputs was later retrieved for manufacture. On the material available at the stay stage, the goods remained capable of use, so Rule 3(5B) of the CENVAT Credit Rules, 2004 was not, prima facie, attracted. The appellants were therefore granted waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Tue, 31 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220906