https://www.taxtmi.com/caselaws?id=266281 Cenvat credit on inputs was to be tested at the time the inputs were received and used in manufacture, not by later changes in the duty status of the final products. Where the final goods were dutiable when credit was originally taken, subsequent exemption or concessional duty did not retrospectively invalidate that credit. The manufacturer was therefore not required to reverse Cenvat credit on inputs, including inputs forming part of work-in-progress and finished goods lying in the factory. en-us Wed, 12 Aug 2015 00:00:00 +0530 Wed, 14 Oct 2015 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266281 Cenvat credit on inputs was to be tested at the time the inputs were received and used in manufacture, not by later changes in the duty status of the final products. Where the final goods were dutiable when credit was originally taken, subsequent exemption or concessional duty did not retrospectively invalidate that credit. The manufacturer was therefore not required to reverse Cenvat credit on inputs, including inputs forming part of work-in-progress and finished goods lying in the factory. Case-Laws Central Excise Wed, 12 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266281