https://www.taxtmi.com/caselaws?id=793844 An appeal under Section 85 of the Finance Act, 1994 lies only from an adjudicatory decision or order; a mere recovery letter proposing dues is not appealable, so the Commissioner (Appeals) rightly held the appeal not maintainable. On the tax issue, Cenvat credit could be used only to the extent lawfully available for the relevant month, and the appellant failed to show that the credit utilised for June 2017 was available on 30.06.2017. The credit was therefore wrongly taken, and recovery of the unpaid duty with interest and penalty under Section 11 of the Central Excise Act, 1944 was sustained. en-us Mon, 22 Jun 2026 00:00:00 +0530 Thu, 25 Jun 2026 08:27:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793844 An appeal under Section 85 of the Finance Act, 1994 lies only from an adjudicatory decision or order; a mere recovery letter proposing dues is not appealable, so the Commissioner (Appeals) rightly held the appeal not maintainable. On the tax issue, Cenvat credit could be used only to the extent lawfully available for the relevant month, and the appellant failed to show that the credit utilised for June 2017 was available on 30.06.2017. The credit was therefore wrongly taken, and recovery of the unpaid duty with interest and penalty under Section 11 of the Central Excise Act, 1944 was sustained. Case-Laws Central Excise Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793844