https://www.taxtmi.com/caselaws?id=794344 CENVAT credit could not be denied in determining tax dues under the Sabka Vishwas Scheme on a ground not stated in the show cause notice or on an unstated condition not found in Rule 9 of the CENVAT Credit Rules, 2004. The court noted that, for the relevant period, there was no time limit for availment of credit and that later restrictions did not apply. It also held that the Designated Committee had to determine dues under Section 127 on the declarant's claim and give an opportunity of hearing if its estimate differed. The denial was erroneous, the order was quashed, and discharge certificate proceedings were directed to follow. en-us Thu, 25 Jun 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794344 CENVAT credit could not be denied in determining tax dues under the Sabka Vishwas Scheme on a ground not stated in the show cause notice or on an unstated condition not found in Rule 9 of the CENVAT Credit Rules, 2004. The court noted that, for the relevant period, there was no time limit for availment of credit and that later restrictions did not apply. It also held that the Designated Committee had to determine dues under Section 127 on the declarant's claim and give an opportunity of hearing if its estimate differed. The denial was erroneous, the order was quashed, and discharge certificate proceedings were directed to follow. Case-Laws Central Excise Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794344