https://www.taxtmi.com/caselaws?id=782071 CESTAT allowed the appeal, setting aside the confirmed demand for non-reversal of CENVAT credit on the SAD component of imported scrap under Rule 3(5) of the Cenvat Credit Rules, 2004. Relying on prior Tribunal precedent, it held that before 01.03.2013 there was no statutory recovery mechanism under Rule 3(5B) for such amounts, and the explanation inserted by Notification No. 3/2013 introducing recovery via Rule 14 operates only prospectively. Since the period in dispute preceded this amendment, the department could not legally recover the alleged short-reversed credit, and the impugned order was unsustainable. en-us Tue, 18 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782071 CESTAT allowed the appeal, setting aside the confirmed demand for non-reversal of CENVAT credit on the SAD component of imported scrap under Rule 3(5) of the Cenvat Credit Rules, 2004. Relying on prior Tribunal precedent, it held that before 01.03.2013 there was no statutory recovery mechanism under Rule 3(5B) for such amounts, and the explanation inserted by Notification No. 3/2013 introducing recovery via Rule 14 operates only prospectively. Since the period in dispute preceded this amendment, the department could not legally recover the alleged short-reversed credit, and the impugned order was unsustainable. Case-Laws Central Excise Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782071