https://www.taxtmi.com/caselaws?id=444454 The Tribunal set aside the impugned order and allowed the appeal. It concluded that the appellant was not required to reverse the cenvat credit under Rule 3(5B) of the Cenvat Credit Rules, 2004, as the goods were used in manufacturing final products and not written off. The Tribunal noted the absence of recovery provisions for the disputed period before March 2013 and referenced the decision in GKN Driveline India Ltd. to support its decision. en-us Mon, 16 Oct 2023 00:00:00 +0530 Tue, 17 Oct 2023 08:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444454 The Tribunal set aside the impugned order and allowed the appeal. It concluded that the appellant was not required to reverse the cenvat credit under Rule 3(5B) of the Cenvat Credit Rules, 2004, as the goods were used in manufacturing final products and not written off. The Tribunal noted the absence of recovery provisions for the disputed period before March 2013 and referenced the decision in GKN Driveline India Ltd. to support its decision. Case-Laws Central Excise Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444454