CENVAT Credit Case: Demand Set Aside Due to Revenue's Change in Opinion, No Suppression of Facts by Appellants (5B.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - partial/ full writing off of inputs - Rule 3(5B) of Cenvat Credit Rules, 2004 - The issue has arisen due to change of opinion on the part of the Revenue, but there is no suppression of facts on the part of the appellants - demand set aside.....