CENVAT Credit: Proportionate Reversal Allowed Despite Non-Filing Declaration if Department Has Necessary Info.

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....CENVAT Credit - common inputs and input services which have been used in the manufacture of dutiable and exempted goods - even if the details were not declared in the prescribed form but the details are otherwise required to be declared in the form are otherwise available with the department, therefore, mere non filing of declaration cannot be the reason that the appellant’s option for the proportionate reversal is not available. - AT....