Appellant Exempt from Paying Cenvat Credit in Cash for Stock as of April 1, 2012, When Opting SSI Exemption.

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....Reversal of Cenvat Credit while opting for SSI exemption - As there is no balance in cenvat credit account, in that circumstances, the appellant are not required to pay cenvat credit in cash for inputs, semi finished goods and finished goods lying in stock as on 01.04.2012....