https://www.taxtmi.com/forum/issue?id=1078 Reversal of Cenvat credit for written-off material depends on whether Cenvat/MODVAT credit was originally availed and on the prospective application of the amended rules; absent prior credit (or where the acquisition predates the credit scheme) no reversal is required, and limitation may bar recovery. Finished goods written off but not destroyed do not automatically attract duty or reversal; destruction requires application to the competent authority and remission procedures. en-us Sun, 05 Apr 2009 10:10:39 +0530 Thu, 23 Jan 2025 15:58:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1078 Reversal of Cenvat credit for written-off material depends on whether Cenvat/MODVAT credit was originally availed and on the prospective application of the amended rules; absent prior credit (or where the acquisition predates the credit scheme) no reversal is required, and limitation may bar recovery. Finished goods written off but not destroyed do not automatically attract duty or reversal; destruction requires application to the competent authority and remission procedures. Discussion-Forum Central Excise Sun, 05 Apr 2009 10:10:39 +0530 https://www.taxtmi.com/forum/issue?id=1078