https://www.taxtmi.com/highlights?id=73844 Reversal of cenvat credit - removal of used/rejected capital goods - As the Appellant has not availed any credit on these rejected capital goods cleared as scrap, we hold that the provisions of Rule 3(5) and 3(5A) are not applicable in this case - AT en-us Sat, 30 Dec 2023 08:28:54 +0530 Sat, 30 Dec 2023 08:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73844 Reversal of cenvat credit - removal of used/rejected capital goods - As the Appellant has not availed any credit on these rejected capital goods cleared as scrap, we hold that the provisions of Rule 3(5) and 3(5A) are not applicable in this case - AT Highlights Central Excise Sat, 30 Dec 2023 08:28:54 +0530 https://www.taxtmi.com/highlights?id=73844