https://www.taxtmi.com/caselaws?id=348489 The appeal filed by the Revenue against the Commissioner (Appeals) order in a case involving the violation of Rule 3 (5B) of the Cenvat Credit Rules, 2004 was dismissed. The case centered on the adjustment of inputs on short and excess, with the respondents successfully arguing that the shortages fell within permissible limits and did not require reversal of credit. Citing relevant case law, the judgment emphasized that unauthorized reversal of credit and shortages within tolerable limits do not warrant a demand under the rules. The court upheld the decision of the Commissioner (Appeals) as there was no justification to interfere with it. en-us Fri, 21 Apr 2017 00:00:00 +0530 Sat, 23 Sep 2017 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348489 The appeal filed by the Revenue against the Commissioner (Appeals) order in a case involving the violation of Rule 3 (5B) of the Cenvat Credit Rules, 2004 was dismissed. The case centered on the adjustment of inputs on short and excess, with the respondents successfully arguing that the shortages fell within permissible limits and did not require reversal of credit. Citing relevant case law, the judgment emphasized that unauthorized reversal of credit and shortages within tolerable limits do not warrant a demand under the rules. The court upheld the decision of the Commissioner (Appeals) as there was no justification to interfere with it. Case-Laws Central Excise Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348489