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    <title>Reversal of CENVAT Credit on inputs return as such</title>
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    <description>Reversal of CENVAT credit is required when inputs cleared as such are returned; the operator must reverse an amount equal to the CENVAT credit originally availed rather than pay duty, and reflect any ancillary credit components that formed part of the original CENVAT claim in the reversed amount.</description>
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      <description>Reversal of CENVAT credit is required when inputs cleared as such are returned; the operator must reverse an amount equal to the CENVAT credit originally availed rather than pay duty, and reflect any ancillary credit components that formed part of the original CENVAT claim in the reversed amount.</description>
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