"Write Off" of Damaged Inputs in Manufacturing Doesn't Require Credit Reversal u/s Guidelines.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Whether “write off” of inputs on account of damage or become unfit during the course of manufacture, can be equated to clearance of inputs as such and no reversal of credit is warranted in such situation? - credit not to be reversed - AT....