https://www.taxtmi.com/caselaws?id=345212 The Tribunal ruled that the appellant was not obligated to pay Central Excise duty or reverse Cenvat Credit on goods written off in the books for the period predating the relevant statutory provision. The demand based on writing off inputs/capital goods value was not upheld due to the absence of specific reversal provisions. The matter was remanded to verify the availability of finished goods and packing material in the factory for potential Cenvat Credit benefit. en-us Thu, 29 Dec 2016 00:00:00 +0530 Wed, 12 Jul 2017 07:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345212 The Tribunal ruled that the appellant was not obligated to pay Central Excise duty or reverse Cenvat Credit on goods written off in the books for the period predating the relevant statutory provision. The demand based on writing off inputs/capital goods value was not upheld due to the absence of specific reversal provisions. The matter was remanded to verify the availability of finished goods and packing material in the factory for potential Cenvat Credit benefit. Case-Laws Central Excise Thu, 29 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345212