2012 (7) TMI 821

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....a Cano, Superintendent(AR) JUDGEMENT On a perusal of the records and hearing both sides, I find that the lower authorities have asked the appellant to reverse the CENVAT credit availed on certain inputs, the value of which was partly written off their books of accounts during the period from April, 2004 to March, 2009. The learned consultant for the appellant points out that the relevant rul....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n to write off fully has been made in the books of account, then the manufacturer shall pay an amount equivalent to the CENVAT credit taken in respect of the said input or capital goods. From 01/03/2011 3(5B) If the value of any, (i) input, or (ii) capital goods before being put to use, on which CENVAT credit has been taken is written off fully or partially or where any provision to....