https://www.taxtmi.com/caselaws?id=125978 A show cause notice issued under erstwhile Rule 57-I could not sustain recovery of wrongly availed Modvat credit after that rule had ceased to exist on the statute book. The Tribunal followed its earlier view that a notice founded on a provision which had become non est is invalid for recovery purposes. Because the demand rested entirely on that defunct provision, the notice failed at the threshold and the Revenue's challenge was rejected. en-us Tue, 13 Jan 2009 00:00:00 +0530 Wed, 02 Aug 2017 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125978 A show cause notice issued under erstwhile Rule 57-I could not sustain recovery of wrongly availed Modvat credit after that rule had ceased to exist on the statute book. The Tribunal followed its earlier view that a notice founded on a provision which had become non est is invalid for recovery purposes. Because the demand rested entirely on that defunct provision, the notice failed at the threshold and the Revenue's challenge was rejected. Case-Laws Central Excise Tue, 13 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125978