The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the reversal of CENVAT Credit on the non-moving inventory under general provision is not valid. M/s Jaisawal Neco Industries Ltd, the Appellant engaged inter alia in the manufacture of pig iron, iron ore pellets, sponge iron, M.S. Billets, Alloy…
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