https://www.taxtmi.com/caselaws?id=370005 The Tribunal allowed the appeal, setting aside the Commissioner (A)'s order that rejected the appellant's plea regarding the reversal of CENVAT credit on written off inputs and capital goods. The Tribunal held that the obligation to reverse CENVAT credit on partial write off came into effect after the relevant period, emphasizing that prior to the amendment, manufacturers were not required to reverse any credit on written off inputs. The Tribunal found the impugned order unsustainable on merit and limitation grounds, providing consequential relief to the appellant. en-us Wed, 31 Oct 2018 00:00:00 +0530 Thu, 08 Nov 2018 10:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370005 The Tribunal allowed the appeal, setting aside the Commissioner (A)'s order that rejected the appellant's plea regarding the reversal of CENVAT credit on written off inputs and capital goods. The Tribunal held that the obligation to reverse CENVAT credit on partial write off came into effect after the relevant period, emphasizing that prior to the amendment, manufacturers were not required to reverse any credit on written off inputs. The Tribunal found the impugned order unsustainable on merit and limitation grounds, providing consequential relief to the appellant. Case-Laws Central Excise Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370005