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    <title>Can Accounting Standards Justify CENVAT Credit Write-Offs Without Triggering Rule 3(5B) Compliance?</title>
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    <description>CENVAT Credit - write off of inputs - It can be argued only on the basis of accounting standards that the impugned goods are written off. Therefore, the provisions of Rule 3(5B) of CENVAT Credit Rules, 2004 are not attracted.</description>
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      <description>CENVAT Credit - write off of inputs - It can be argued only on the basis of accounting standards that the impugned goods are written off. Therefore, the provisions of Rule 3(5B) of CENVAT Credit Rules, 2004 are not attracted.</description>
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