https://www.taxtmi.com/caselaws?id=116260 Wrongful Cenvat credit in respect of duty-paid inputs was discussed with reference to Rule 12 of the CENVAT Credit Rules, 2002, which treats recovery of wrongly utilised credit as recoverable from the manufacturer together with interest, with Sections 11 and 11AB of the Central Excise Act, 1944 applying mutatis mutandis. On that basis, immediate recovery against the dealer was not treated as warranted for interim purposes. Interim protection was granted, and deposit of the disputed duty and penalty was dispensed with until further orders. en-us Fri, 29 Apr 2005 00:00:00 +0530 Sat, 09 Jun 2012 13:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116260 Wrongful Cenvat credit in respect of duty-paid inputs was discussed with reference to Rule 12 of the CENVAT Credit Rules, 2002, which treats recovery of wrongly utilised credit as recoverable from the manufacturer together with interest, with Sections 11 and 11AB of the Central Excise Act, 1944 applying mutatis mutandis. On that basis, immediate recovery against the dealer was not treated as warranted for interim purposes. Interim protection was granted, and deposit of the disputed duty and penalty was dispensed with until further orders. Case-Laws Central Excise Fri, 29 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116260