https://www.taxtmi.com/caselaws?id=3301 Partial write-off of input value did not, by itself, create a duty liability or require reversal of credit where the inputs remained in the factory and were not removed. The Tribunal noted that the departmental circular relied on also supported the view that partial write-off of inputs did not trigger immediate credit reversal. In the absence of any legal provision showing that duty was payable merely because part of the inputs' value had been written off, the adjudicating order was left undisturbed and the departmental appeal was dismissed. en-us Tue, 31 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3301 Partial write-off of input value did not, by itself, create a duty liability or require reversal of credit where the inputs remained in the factory and were not removed. The Tribunal noted that the departmental circular relied on also supported the view that partial write-off of inputs did not trigger immediate credit reversal. In the absence of any legal provision showing that duty was payable merely because part of the inputs' value had been written off, the adjudicating order was left undisturbed and the departmental appeal was dismissed. Case-Laws Central Excise Tue, 31 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3301