https://www.taxtmi.com/caselaws?id=3294 Cenvat credit on inputs used in goods destroyed after expiry of date had to be reversed where remission of duty was granted, because the Board circular was treated as clarificatory and to the appellant's case. The circular was not confined to future cases; it applied to pending or prior situations. On that basis, the demand and interest were upheld, and reversal of credit attributable to the destroyed goods was held mandatory. en-us Tue, 18 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3294 Cenvat credit on inputs used in goods destroyed after expiry of date had to be reversed where remission of duty was granted, because the Board circular was treated as clarificatory and to the appellant's case. The circular was not confined to future cases; it applied to pending or prior situations. On that basis, the demand and interest were upheld, and reversal of credit attributable to the destroyed goods was held mandatory. Case-Laws Central Excise Tue, 18 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3294