https://www.taxtmi.com/caselaws?id=374944 Rule 9(1)(bb) of the Cenvat Credit Rules, 2004 was challenged as ultra vires on the ground that Rule 3 governs substantive eligibility for credit, while Rule 9 is limited to documents and accounts and cannot create a new disqualification. The challenge relied on prior authority on the limits of delegated power in imposing credit conditions. On a prima facie view, the court considered the validity question arguable and granted ad-interim protection by restraining coercive action under the impugned order pending further consideration. en-us Wed, 06 Feb 2019 00:00:00 +0530 Wed, 13 Feb 2019 06:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374944 Rule 9(1)(bb) of the Cenvat Credit Rules, 2004 was challenged as ultra vires on the ground that Rule 3 governs substantive eligibility for credit, while Rule 9 is limited to documents and accounts and cannot create a new disqualification. The challenge relied on prior authority on the limits of delegated power in imposing credit conditions. On a prima facie view, the court considered the validity question arguable and granted ad-interim protection by restraining coercive action under the impugned order pending further consideration. Case-Laws Central Excise Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374944