Rule 3(5B) of Cenvat Credit Rules Inapplicable Without Revenue Evidence of Goods Non-Usage

Haver Ibau India Pvt. Ltd. Vs C.C.E. & S.T.-Vadodara-II (CESTAT Ahmedabad)

Rule 3(5B) of Cenvat Credit Rules cannot be invoked if No evidence has been led in by the Revenue to prove that the goods have not been used and rule 14 cannot be invoked to demand reversal of cenvat credit as explanation was added only with effect from 01.03.2013 and the period in question is prior to 2012.

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