https://www.taxtmi.com/caselaws?id=370075 The Tribunal held that Rule 14 of the Cenvat Credit Rules, 2004 was not applicable as the appellant was entitled to the cenvat credit on the inputs, and there was no evidence of wrongful utilization or refund. Therefore, the Tribunal set aside the order confirming the demand under Rule 14, ruling in favor of the appellant and allowing the appeal with consequential relief if needed. en-us Fri, 05 Oct 2018 00:00:00 +0530 Fri, 09 Nov 2018 19:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370075 The Tribunal held that Rule 14 of the Cenvat Credit Rules, 2004 was not applicable as the appellant was entitled to the cenvat credit on the inputs, and there was no evidence of wrongful utilization or refund. Therefore, the Tribunal set aside the order confirming the demand under Rule 14, ruling in favor of the appellant and allowing the appeal with consequential relief if needed. Case-Laws Central Excise Fri, 05 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370075