https://www.taxtmi.com/caselaws?id=244130 The appellant was not required to reverse Cenvat credit on the quantity of barley thin sold, as it was considered remnant material and not the removal of input. The Commissioner (Appeals) ruled in favor of the appellant, citing Tribunal decisions and relevant case laws. The applicability of Rule 3(5) of the Cenvat Credit Rules, 2004 on input service credit was also analyzed, with the Commissioner concluding that the appellants were not obligated to reverse the credit. The revenue's challenge to the Tribunal decision in a similar case was rejected by the Commissioner, upholding the decision in favor of the appellant. en-us Tue, 04 Feb 2014 00:00:00 +0530 Wed, 19 Feb 2014 07:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244130 The appellant was not required to reverse Cenvat credit on the quantity of barley thin sold, as it was considered remnant material and not the removal of input. The Commissioner (Appeals) ruled in favor of the appellant, citing Tribunal decisions and relevant case laws. The applicability of Rule 3(5) of the Cenvat Credit Rules, 2004 on input service credit was also analyzed, with the Commissioner concluding that the appellants were not obligated to reverse the credit. The revenue's challenge to the Tribunal decision in a similar case was rejected by the Commissioner, upholding the decision in favor of the appellant. Case-Laws Central Excise Tue, 04 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244130