https://www.taxtmi.com/caselaws?id=33143 Cenvat credit alleged to have been wrongly availed or utilised may be recovered by the department under Section 11A of the Central Excise Act read with Rule 12 of the Cenvat Credit Rules, but only through the prescribed notice and adjudication process. The Kerala HC accepted that, where the department forms the view that credit cannot be used against the basic excise duty on the final product, recovery proceedings are legally available after notice, objections and a reasoned order by the competent authority. The writ petition was disposed of on that basis. en-us Wed, 17 Sep 2008 00:00:00 +0530 Fri, 24 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33143 Cenvat credit alleged to have been wrongly availed or utilised may be recovered by the department under Section 11A of the Central Excise Act read with Rule 12 of the Cenvat Credit Rules, but only through the prescribed notice and adjudication process. The Kerala HC accepted that, where the department forms the view that credit cannot be used against the basic excise duty on the final product, recovery proceedings are legally available after notice, objections and a reasoned order by the competent authority. The writ petition was disposed of on that basis. Case-Laws Central Excise Wed, 17 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33143