Credit not to be reversed when inputs shown as scrap at lesser value and not written off

Bimal Jain , Last updated: 27 February 2017 Share Follow on Google News

We are sharing with you an important judgment of the Honble CESTAT, Mumbai in the case of Autoline Vs. Commissioner of Central Excise, Kolhapur [2017 (1) TMI 297 - CESTAT MUMBAI] on the following issue: Issue: Whether reversal of Cenvat credit is required on the inputs which are shown as scrap v

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Credit not to be reversed when inputs shown as scrap at lesser value and not written off

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