https://www.taxtmi.com/caselaws?id=76483 Section 11D recovery requires that the person collecting an amount as duty be liable to pay duty during the relevant period. Where the activity was not manufacture and therefore not dutiable, amounts collected from buyers could not be recovered in cash under Section 11D. Cenvat credit on capital goods is determined when the goods are received and used in dutiable final-product operations. Credit validly availed at that time does not become inadmissible or lapse merely because the process is subsequently found not to amount to manufacture. Accordingly, neither Section 11D recovery nor reversal of the balance capital-goods credit was sustainable. en-us Thu, 23 Jul 2009 00:00:00 +0530 Mon, 28 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76483 Section 11D recovery requires that the person collecting an amount as duty be liable to pay duty during the relevant period. Where the activity was not manufacture and therefore not dutiable, amounts collected from buyers could not be recovered in cash under Section 11D. Cenvat credit on capital goods is determined when the goods are received and used in dutiable final-product operations. Credit validly availed at that time does not become inadmissible or lapse merely because the process is subsequently found not to amount to manufacture. Accordingly, neither Section 11D recovery nor reversal of the balance capital-goods credit was sustainable. Case-Laws Central Excise Thu, 23 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76483