https://www.taxtmi.com/caselaws?id=275667 An area-based exemption under Notification No. 32/99-CE required the manufacturer to first utilise the entire Cenvat credit available on the last date of the month and pay only the balance duty in cash. Because the appellant retained credit without following that sequence, recovery under Rule 14 of the Cenvat Credit Rules, 2004 was treated as consistent with the notification. The appellant's reliance on cited case law was found distinguishable, and the challenge to the recovery and related refund claim failed. en-us Tue, 26 Sep 2017 00:00:00 +0530 Fri, 12 Oct 2018 04:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275667 An area-based exemption under Notification No. 32/99-CE required the manufacturer to first utilise the entire Cenvat credit available on the last date of the month and pay only the balance duty in cash. Because the appellant retained credit without following that sequence, recovery under Rule 14 of the Cenvat Credit Rules, 2004 was treated as consistent with the notification. The appellant's reliance on cited case law was found distinguishable, and the challenge to the recovery and related refund claim failed. Case-Laws Central Excise Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275667