Appellant Not Required to Reverse Cenvat Credit Due to No Initial Credit Taken on Clandestinely Procured Inputs.

Appellant Not Required to Reverse Cenvat Credit Due to No Initial Credit Taken on Clandestinely Procured Inputs. https://www.taxtmi.com/highlights?id=24751 When an input has been procured clandestinely, definitely Cenvat Credit on the said input has not been availed by the appellant. Therefore, the question of reversal of same does not arise when there is no credit taken - AT en-us Tue, 15 Sep 2015 13:41:38 +0530 Tue, 15 Sep 2015 13:41:38 +0530 TaxTMI RSS Generator Appellant Not Required to Reverse Cenvat Credit Due to No Initial Credit Taken on Clandestinely Procured Inputs. https://www.taxtmi.com/highlights?id=24751 When an input has been procured clandestinely, definitely Cenvat Credit on the said input has not been availed by the appellant. Therefore, the question of reversal of same does not arise when there is no credit taken - AT Highlights Central Excise Tue, 15 Sep 2015 13:41:38 +0530 https://www.taxtmi.com/highlights?id=24751