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2015 (4) TMI 1169 - CESTAT BANGALORECENVAT credit - inputs written off subsequently - whether the respondents are liable to reverse the credit availed in respect of inputs which stand subsequently written off? - period involved is April 1999 to December 2000 - Held that: - the provisions of Rule 3(5)(b) of Cenvat Credit Rules were introduced subsequently in the year 2008 and cannot be held to be retrospectively applicable - reliance placed in the case of BHEL v. CCE [2002 (2) TMI 1322 - CESTAT BANGALORE], where it was held that when the inputs are available in the factory, Cenvat credit cannot be demanded - credit allowed - appeal dismissed - decided against Revenue.
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