https://www.taxtmi.com/caselaws?id=94563 Money credit taken under rule 57K of the Central Excise Rules could not be recovered by invoking rule 57-I or section 11A of the Central Excise Act, because rule 57-I was confined to wrongly taken modvat credit on inputs and section 11A governed duty recovery. The Tribunal held that recovery must rest on the specific enabling provision applicable to the type of credit involved, and a notice founded on an inapplicable provision is not maintainable. The demand was therefore unsustainable and the issue was decided in favour of the assessee. en-us Thu, 02 Mar 2000 00:00:00 +0530 Wed, 23 Nov 2011 13:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94563 Money credit taken under rule 57K of the Central Excise Rules could not be recovered by invoking rule 57-I or section 11A of the Central Excise Act, because rule 57-I was confined to wrongly taken modvat credit on inputs and section 11A governed duty recovery. The Tribunal held that recovery must rest on the specific enabling provision applicable to the type of credit involved, and a notice founded on an inapplicable provision is not maintainable. The demand was therefore unsustainable and the issue was decided in favour of the assessee. Case-Laws Central Excise Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94563