https://www.taxtmi.com/caselaws?id=333118 The Tribunal held that the appellant was not liable to reverse CENVAT credit for partial write-offs of inputs as Rule 3(5B) of the CENVAT Credit Rules 2004 only applies to full write-offs. The Tribunal emphasized that the Department had not claimed retrospective effect for the relevant amendment. The decision was supported by a previous ruling in favor of the appellant by the Additional Commissioner. Therefore, the impugned order was set aside, and the question of payment of interest did not arise due to the non-reversal of credit. en-us Fri, 01 Jul 2016 00:00:00 +0530 Wed, 05 Oct 2016 09:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333118 The Tribunal held that the appellant was not liable to reverse CENVAT credit for partial write-offs of inputs as Rule 3(5B) of the CENVAT Credit Rules 2004 only applies to full write-offs. The Tribunal emphasized that the Department had not claimed retrospective effect for the relevant amendment. The decision was supported by a previous ruling in favor of the appellant by the Additional Commissioner. Therefore, the impugned order was set aside, and the question of payment of interest did not arise due to the non-reversal of credit. Case-Laws Central Excise Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333118