5% Payment Option Not Automatic for Credit Reversal under Rule 6 of Cenvat Credit Rules

Siddheshwar SSK Ltd Vs Commissioner of Central Excise (CESTAT Mumbai)

CESTAT Mumbai held that in either of the three options given in sub-rule (3) of Rule 6, there is no provisions that if the assessee does not opt any of the option at a particular time, then option of payment of

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