https://www.taxtmi.com/caselaws?id=343011 Opting for SSI exemption could require reversal of Cenvat credit on inputs and finished goods in stock under the relevant excise rules, but the demand failed because the rules did not provide a machinery for assessment or recovery of that amount. The Tribunal distinguished situations where legislation later cured the defect, noting that no corresponding recovery provision had been introduced here. As a result, the liability, even if recognised, could not be enforced by demand and the assessee's appeal was correctly allowed. en-us Fri, 07 Apr 2017 00:00:00 +0530 Wed, 03 Jan 2018 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343011 Opting for SSI exemption could require reversal of Cenvat credit on inputs and finished goods in stock under the relevant excise rules, but the demand failed because the rules did not provide a machinery for assessment or recovery of that amount. The Tribunal distinguished situations where legislation later cured the defect, noting that no corresponding recovery provision had been introduced here. As a result, the liability, even if recognised, could not be enforced by demand and the assessee's appeal was correctly allowed. Case-Laws Central Excise Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343011