Assessing Officer to Remove Additions If Adequate Details Provided on CENVAT Credit Reversal for Scrap Written Off.

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....Disallowance of rates & taxes being reversal of CENVAT credit on scrap written off - In case, the assessee is able to explain CENVAT credit with necessary details, then the Assessing Officer is directed to delete additions made towards disallowance of reversal of CENVAT credit on scrap written off. - AT....