https://www.taxtmi.com/caselaws?id=359642 The Tribunal remanded a case involving a dispute over the demand of Cenvat Credit on written off inputs under Rule 3(5B) of the Cenvat Credit Rules, 2004. The Commissioner (Appeals) dropped the demand on the opening balance but upheld it on the monthly written off quantity. The Tribunal found that the authorities had not considered the written back quantity of inputs and directed a re-quantification of the Cenvat credit after adjusting for the written back quantity. The case was remanded for further examination, emphasizing compliance with the Cenvat Credit Rules, 2004. en-us Tue, 17 Apr 2018 00:00:00 +0530 Mon, 19 Jul 2021 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359642 The Tribunal remanded a case involving a dispute over the demand of Cenvat Credit on written off inputs under Rule 3(5B) of the Cenvat Credit Rules, 2004. The Commissioner (Appeals) dropped the demand on the opening balance but upheld it on the monthly written off quantity. The Tribunal found that the authorities had not considered the written back quantity of inputs and directed a re-quantification of the Cenvat credit after adjusting for the written back quantity. The case was remanded for further examination, emphasizing compliance with the Cenvat Credit Rules, 2004. Case-Laws Central Excise Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359642