I am aware that other magic items like wondrous are able to be created without meeting the CL by increasing the DC (looking at you pearl of power with CL 17)
Under the magic item creation rules
A creator can create an item at a lower caster level than her own, but never lower than the minimum level needed to cast the needed spell
So its clear that a scroll could be made with a lower CL, but I have not found anything about being able to use a CL you dont have.
I had asked another question about creating a scroll for a level you cant cast, and the only answer so far is saying no due to the casting counting as a pre-req. Would CL also be considered another thing that you MUST posses?