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    <title>CENVAT Credit Misuse: Rectification Must Follow Excise Act Section 11A &amp; 11AA, Finance Act Sections 73 &amp; 75 Guidelines.</title>
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    <description>Excess availment of CENVAT Credit - Cenvat Credit after being utilised wrongly can only be recovered as per provision of section 11A, 11AA of the Excise Act and Section 73 and 75 of the Finance Act since the word “and” is bridged between “taken and utilised”.</description>
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      <description>Excess availment of CENVAT Credit - Cenvat Credit after being utilised wrongly can only be recovered as per provision of section 11A, 11AA of the Excise Act and Section 73 and 75 of the Finance Act since the word “and” is bridged between “taken and utilised”.</description>
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