https://www.taxtmi.com/caselaws?id=76075 The Tribunal allowed the appeal, setting aside the impugned order. It held that the recovery of Cenvat credit without evidence of wrongful utilization was unsustainable under Rule 14 of the Cenvat Credit Rules, 2004. The Tribunal emphasized the lawful utilization of Cenvat credit and the requirement to reverse unutilized credit as per the notification's terms. The decision highlighted the importance of following legal provisions and ensuring that recovery actions are based on valid grounds. en-us Mon, 07 Sep 2009 00:00:00 +0530 Mon, 07 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76075 The Tribunal allowed the appeal, setting aside the impugned order. It held that the recovery of Cenvat credit without evidence of wrongful utilization was unsustainable under Rule 14 of the Cenvat Credit Rules, 2004. The Tribunal emphasized the lawful utilization of Cenvat credit and the requirement to reverse unutilized credit as per the notification's terms. The decision highlighted the importance of following legal provisions and ensuring that recovery actions are based on valid grounds. Case-Laws Central Excise Mon, 07 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76075