https://www.taxtmi.com/caselaws?id=758216 Utilisation of CENVAT credit for payment of basic and secondary excise duties on final products was challenged; the matter is governed by a recent administrative circular prescribing a monetary threshold. The circular directs that petitions involving disputes below a specified financial limit are not maintainable, resulting in dismissal of the special leave petition because the subject matter is below Rs. 5 crore, while preserving any substantive legal questions for future adjudication. The operative effect is to bar judicial entertain­ment of low-value disputes under the stated administrative threshold. en-us Mon, 02 Sep 2024 00:00:00 +0530 Thu, 29 Jan 2026 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758216 Utilisation of CENVAT credit for payment of basic and secondary excise duties on final products was challenged; the matter is governed by a recent administrative circular prescribing a monetary threshold. The circular directs that petitions involving disputes below a specified financial limit are not maintainable, resulting in dismissal of the special leave petition because the subject matter is below Rs. 5 crore, while preserving any substantive legal questions for future adjudication. The operative effect is to bar judicial entertain­ment of low-value disputes under the stated administrative threshold. Case-Laws Central Excise Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758216