https://www.taxtmi.com/caselaws?id=76563 Rule 13(1) of the Cenvat Credit Rules, 2002 is confined to the person who actually takes CENVAT credit, and its penal language cannot be extended by implication to directors of a private limited company. The provision must be construed strictly, so personal penalty on directors is not supported unless the rule expressly creates that liability. The reference to Section 11A of the Central Excise Act, 1944 underscores that the legislature uses express words when it intends to extend liability beyond the principal person. en-us Tue, 19 Jan 2010 00:00:00 +0530 Mon, 27 Jun 2016 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76563 Rule 13(1) of the Cenvat Credit Rules, 2002 is confined to the person who actually takes CENVAT credit, and its penal language cannot be extended by implication to directors of a private limited company. The provision must be construed strictly, so personal penalty on directors is not supported unless the rule expressly creates that liability. The reference to Section 11A of the Central Excise Act, 1944 underscores that the legislature uses express words when it intends to extend liability beyond the principal person. Case-Laws Central Excise Tue, 19 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76563