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

Bimal Jain , Last updated: 27 February 2017
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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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Bimal Jain
(Service)
Category GST Report

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

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