https://www.taxtmi.com/caselaws?id=246465 On clearance of scrap arising from rejected BOPP films, the Tribunal held that the assessee was not required to reverse proportionate CENVAT credit under Rule 16(2) where duty had been paid through the procedure already accepted in its own earlier case. As the same legal question for an earlier period had been decided in the assessee's favour and that order had not been stayed by the High Court, the Tribunal followed the earlier view for the later period. The Revenue's challenge was rejected and the duty-paid clearance procedure was upheld. en-us Mon, 07 May 2012 00:00:00 +0530 Tue, 01 Mar 2016 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246465 On clearance of scrap arising from rejected BOPP films, the Tribunal held that the assessee was not required to reverse proportionate CENVAT credit under Rule 16(2) where duty had been paid through the procedure already accepted in its own earlier case. As the same legal question for an earlier period had been decided in the assessee's favour and that order had not been stayed by the High Court, the Tribunal followed the earlier view for the later period. The Revenue's challenge was rejected and the duty-paid clearance procedure was upheld. Case-Laws Central Excise Mon, 07 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246465