https://www.taxtmi.com/caselaws?id=342821 The Tribunal upheld the demand for Cenvat Credit based on quantities cleared for spare parts sale, finding a suppression of facts regarding the transfer of inputs. The appellant's argument that the demand was time-barred and not based on suppression of facts was rejected. The Tribunal emphasized that even before the relevant rule, credit on written off quantity needed reversal if not used in final product manufacture. The appeal was dismissed, affirming the Order-in-Original on 26/04/2017. en-us Wed, 26 Apr 2017 00:00:00 +0530 Wed, 24 May 2017 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342821 The Tribunal upheld the demand for Cenvat Credit based on quantities cleared for spare parts sale, finding a suppression of facts regarding the transfer of inputs. The appellant's argument that the demand was time-barred and not based on suppression of facts was rejected. The Tribunal emphasized that even before the relevant rule, credit on written off quantity needed reversal if not used in final product manufacture. The appeal was dismissed, affirming the Order-in-Original on 26/04/2017. Case-Laws Central Excise Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342821