https://www.taxtmi.com/caselaws?id=797194 Rule 3(5B) of the Cenvat Credit Rules, 2004 requires reversal of CENVAT credit only when credit-availing inputs or unused capital goods are written off, wholly or partly, or provision is made for their write-off. Writing off supplier liabilities alone does not establish that the underlying duty-paid inputs were written off or unused, particularly where accounts and stock evidence do not support that conclusion. Recovery based on such entries requires proof of the relevant goods-related facts. The extended limitation period is unavailable where write-off entries were recorded in the accounts, known to audit, and no suppression of facts or intent to evade duty is established. en-us Tue, 18 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797194 Rule 3(5B) of the Cenvat Credit Rules, 2004 requires reversal of CENVAT credit only when credit-availing inputs or unused capital goods are written off, wholly or partly, or provision is made for their write-off. Writing off supplier liabilities alone does not establish that the underlying duty-paid inputs were written off or unused, particularly where accounts and stock evidence do not support that conclusion. Recovery based on such entries requires proof of the relevant goods-related facts. The extended limitation period is unavailable where write-off entries were recorded in the accounts, known to audit, and no suppression of facts or intent to evade duty is established. Case-Laws Central Excise Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797194