Reversal of Cenvat Credit if inputs/capital goods are partially or fully written off: Rule 3 (5B)

Manoj Pala , Last updated: 29 September 2012  
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Sub-rule (5B) of Rule 3 of the CCR provides that if the value of any: (i)input, or (ii) capital goods before being put to use, on which CENVAT credit is taken is written off fully or partially or where any provision to write off fullyorpartially(w.e.f., 1.3.2011)has been made in t

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Manoj Pala
(Sr. Manager Accounts)
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