https://www.taxtmi.com/highlights?id=65501 Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also implies that the credit “available” would mean the Cenvat credit taken and available in the credit of Cenvat account and not the credit that the appellant could have possibly taken but did not avail. - Benefit of rebate / refund claim allowed - AT en-us Wed, 07 Sep 2022 07:10:45 +0530 Wed, 07 Sep 2022 07:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65501 Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also implies that the credit “available” would mean the Cenvat credit taken and available in the credit of Cenvat account and not the credit that the appellant could have possibly taken but did not avail. - Benefit of rebate / refund claim allowed - AT Highlights Central Excise Wed, 07 Sep 2022 07:10:45 +0530 https://www.taxtmi.com/highlights?id=65501