https://www.taxtmi.com/caselaws?id=266523 Reversal of Cenvat credit under Rule 3(4) was held inapplicable where old and used bottles and crates were received back without any credit having been taken on those returned goods, and were later removed to a sister concern. The credit originally taken on new bottles and crates had already been used in payment of duty on the final product, and those inputs were not removed as such. The rule applies only when inputs on which credit has been taken are removed as such; where no credit was availed on the returned goods, no reversal can be demanded. The limitation issue was not necessary to the final determination. en-us Thu, 04 Dec 2014 00:00:00 +0530 Wed, 21 Oct 2015 10:40:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266523 Reversal of Cenvat credit under Rule 3(4) was held inapplicable where old and used bottles and crates were received back without any credit having been taken on those returned goods, and were later removed to a sister concern. The credit originally taken on new bottles and crates had already been used in payment of duty on the final product, and those inputs were not removed as such. The rule applies only when inputs on which credit has been taken are removed as such; where no credit was availed on the returned goods, no reversal can be demanded. The limitation issue was not necessary to the final determination. Case-Laws Central Excise Thu, 04 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266523