https://www.taxtmi.com/caselaws?id=376755 The Tribunal held that the appellants were not required to reverse the cenvat credit on partially written off inputs under Rule 3(5B) at the time of the show cause notice. As the provision for such reversal was introduced later and the recovery of credit and interest was applicable from a subsequent date, the extended period of limitation could not be invoked. Consequently, the Tribunal set aside the impugned order, ruling in favor of the appellants and granting them consequential relief. en-us Thu, 07 Feb 2019 00:00:00 +0530 Sat, 16 Mar 2019 07:48:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376755 The Tribunal held that the appellants were not required to reverse the cenvat credit on partially written off inputs under Rule 3(5B) at the time of the show cause notice. As the provision for such reversal was introduced later and the recovery of credit and interest was applicable from a subsequent date, the extended period of limitation could not be invoked. Consequently, the Tribunal set aside the impugned order, ruling in favor of the appellants and granting them consequential relief. Case-Laws Central Excise Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376755