https://www.taxtmi.com/caselaws?id=1812 The Tribunal held that the condition of reversing Cenvat credit on inputs for manufacturing expired medicines intended for destruction was unjustified. Relying on the Grasim Industries case, the Tribunal emphasized that remission rules did not require credit reversal for destroyed goods. The Board Circular prohibiting credit on inputs for goods with remitted duty due to damage was deemed ineffective as it contradicted the Grasim Industries ruling. Consequently, the impugned order was modified, and the appeal was allowed. en-us Wed, 25 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1812 The Tribunal held that the condition of reversing Cenvat credit on inputs for manufacturing expired medicines intended for destruction was unjustified. Relying on the Grasim Industries case, the Tribunal emphasized that remission rules did not require credit reversal for destroyed goods. The Board Circular prohibiting credit on inputs for goods with remitted duty due to damage was deemed ineffective as it contradicted the Grasim Industries ruling. Consequently, the impugned order was modified, and the appeal was allowed. Case-Laws Central Excise Wed, 25 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1812