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    <title>2017 (9) TMI 782 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the Writ Petition challenging the disallowed CENVAT credit, citing the availability of an alternative appeal remedy and the necessity to exhaust statutory remedies before approaching the Court. The rejection of credit was deemed sustainable as no specific provision limited credit to purchases from registered dealers. The Court emphasized the absence of justifiable grounds like lack of jurisdiction or malafides to maintain the Writ Petition, directing the petitioner to avail the statutory appeal remedy if desired, without incurring costs.</description>
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      <description>The Court dismissed the Writ Petition challenging the disallowed CENVAT credit, citing the availability of an alternative appeal remedy and the necessity to exhaust statutory remedies before approaching the Court. The rejection of credit was deemed sustainable as no specific provision limited credit to purchases from registered dealers. The Court emphasized the absence of justifiable grounds like lack of jurisdiction or malafides to maintain the Writ Petition, directing the petitioner to avail the statutory appeal remedy if desired, without incurring costs.</description>
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