https://www.taxtmi.com/caselaws?id=794052 Reversal of Cenvat credit before its use is described as constituting non-availment. The appeal was disposed of because the tax effect was below the monetary threshold prescribed in the departmental circular, with pending applications also disposed of. The text provides no further substantive analysis of the Cenvat credit issue or the applicable threshold. en-us Wed, 24 Jun 2026 00:00:00 +0530 Sat, 25 Jul 2026 14:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794052 Reversal of Cenvat credit before its use is described as constituting non-availment. The appeal was disposed of because the tax effect was below the monetary threshold prescribed in the departmental circular, with pending applications also disposed of. The text provides no further substantive analysis of the Cenvat credit issue or the applicable threshold. Case-Laws Customs Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794052