CENVAT Credit Reversal on Capital Goods Scrap Sale Requires Proof of Credit Availment u/r 3(5A.

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....Reversal of CENVAT credit - sale of capital goods as scrap - Unless Revenue establishes that they availed Cenvat credit on the capital goods which are being removed as waste and scrap, provisions of Rule 3(5A) of Cenvat Credit Rules, 2004 cannot be invoked. - AT....