https://www.taxtmi.com/caselaws?id=75735 Rule 12CC of the Central Excise Rules, 2002 and Rule 12AA of the CENVAT Credit Rules, 2004 permit deterrent restrictions, including withdrawal of monthly duty payment facilities and limits on CENVAT credit use, where a manufacturer is prima facie involved in evasion-related conduct. On the facts, interception of goods without invoice, stock shortages, and admissions by responsible persons of clearance without duty payment were sufficient to invoke the notification issued under those rules. The withdrawal of the facility and the restriction on utilization of CENVAT credit were therefore upheld as lawful deterrent measures. en-us Fri, 07 Aug 2009 00:00:00 +0530 Mon, 22 Jul 2013 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75735 Rule 12CC of the Central Excise Rules, 2002 and Rule 12AA of the CENVAT Credit Rules, 2004 permit deterrent restrictions, including withdrawal of monthly duty payment facilities and limits on CENVAT credit use, where a manufacturer is prima facie involved in evasion-related conduct. On the facts, interception of goods without invoice, stock shortages, and admissions by responsible persons of clearance without duty payment were sufficient to invoke the notification issued under those rules. The withdrawal of the facility and the restriction on utilization of CENVAT credit were therefore upheld as lawful deterrent measures. Case-Laws Central Excise Fri, 07 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75735