https://www.taxtmi.com/highlights?id=49306 Reversal of CENVAT credit - sale of capital goods as scrap - Unless Revenue establishes that they availed Cenvat credit on the capital goods which are being removed as waste and scrap, provisions of Rule 3(5A) of Cenvat Credit Rules, 2004 cannot be invoked. - AT en-us Tue, 17 Sep 2019 10:27:55 +0530 Tue, 17 Sep 2019 10:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=49306 Reversal of CENVAT credit - sale of capital goods as scrap - Unless Revenue establishes that they availed Cenvat credit on the capital goods which are being removed as waste and scrap, provisions of Rule 3(5A) of Cenvat Credit Rules, 2004 cannot be invoked. - AT Highlights Central Excise Tue, 17 Sep 2019 10:27:55 +0530 https://www.taxtmi.com/highlights?id=49306