https://www.taxtmi.com/caselaws?id=244127 Notification No. 24/2012-CE was applied to a demand for reversal of Cenvat credit arising from removal of the final product, and the benefit was found available because the demand period fell within the notification's temporal coverage. The record indicated compliance with the first two conditions, namely that credit had been taken up to the specified date and excise duty had been paid on removal of the final product. The remaining condition, that no refund claim had been made, was accepted subject to departmental verification, so reversal of Cenvat credit was not required and the duty demand was unsustainable. en-us Thu, 10 Oct 2013 00:00:00 +0530 Wed, 23 Apr 2014 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244127 Notification No. 24/2012-CE was applied to a demand for reversal of Cenvat credit arising from removal of the final product, and the benefit was found available because the demand period fell within the notification's temporal coverage. The record indicated compliance with the first two conditions, namely that credit had been taken up to the specified date and excise duty had been paid on removal of the final product. The remaining condition, that no refund claim had been made, was accepted subject to departmental verification, so reversal of Cenvat credit was not required and the duty demand was unsustainable. Case-Laws Central Excise Thu, 10 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244127