Manufacturer Can Claim Cenvat Credit for Unwritten-Off Inputs Used in Production per Rule 3(5B) (5B.

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....Cenvat Credit _ Manufacturer has made a provision for written-off but inputs and components were not actually not written off - He has used these inputs and components later on, in the manufacture of final goods - as per provision of Rule 3 (5B) appellant is entitled to take cenvat credit on these inputs and components - AT....