https://www.taxtmi.com/caselaws?id=353159 Cenvat credit eligibility cannot be disputed in refund proceedings unless a show cause notice is issued under Rule 14 of the Cenvat Credit Rules, 2004 read with the governing demand and recovery provisions. The Tribunal treated the point as covered by an earlier Division Bench decision and held that, in the absence of such notice, disallowance of credit was not sustainable. The text records that the assessee's appeals were allowed on that basis. en-us Fri, 11 Aug 2017 00:00:00 +0530 Fri, 29 Dec 2017 08:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353159 Cenvat credit eligibility cannot be disputed in refund proceedings unless a show cause notice is issued under Rule 14 of the Cenvat Credit Rules, 2004 read with the governing demand and recovery provisions. The Tribunal treated the point as covered by an earlier Division Bench decision and held that, in the absence of such notice, disallowance of credit was not sustainable. The text records that the assessee's appeals were allowed on that basis. Case-Laws Central Excise Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353159