https://www.taxtmi.com/caselaws?id=246504 The Tribunal allowed the appellant's application for waiver of pre-deposit concerning the reversal of Cenvat credit on declared obsolete and unserviceable inputs. The Tribunal determined that during the relevant period, full write-off was required for credit reversal under Rule 3(5B) of the Cenvat Credit Rules, 2004, which had not been done in this case. As the amendment to the rule requiring full or partial write-off came into effect in 2011, after the period in question, the appellant was granted a prima facie case for waiver of pre-deposit pending final appeal disposition. en-us Wed, 04 Jul 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:26:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246504 The Tribunal allowed the appellant's application for waiver of pre-deposit concerning the reversal of Cenvat credit on declared obsolete and unserviceable inputs. The Tribunal determined that during the relevant period, full write-off was required for credit reversal under Rule 3(5B) of the Cenvat Credit Rules, 2004, which had not been done in this case. As the amendment to the rule requiring full or partial write-off came into effect in 2011, after the period in question, the appellant was granted a prima facie case for waiver of pre-deposit pending final appeal disposition. Case-Laws Central Excise Wed, 04 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246504