https://www.taxtmi.com/caselaws?id=118850 Rule 12 of the Cenvat Credit Rules, 2004 was read as providing recovery of wrongly taken Cenvat credit from a manufacturer, not from a dealer, because the rule did not refer to dealers. On that interpretation, the Tribunal held that the appellants, being dealers in grey fabrics, had made out a strong prima facie case for interim protection in the proceedings concerning alleged wrong credit. Pre-deposit was waived and recovery was stayed. en-us Thu, 29 Sep 2005 00:00:00 +0530 Fri, 06 Jul 2012 12:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118850 Rule 12 of the Cenvat Credit Rules, 2004 was read as providing recovery of wrongly taken Cenvat credit from a manufacturer, not from a dealer, because the rule did not refer to dealers. On that interpretation, the Tribunal held that the appellants, being dealers in grey fabrics, had made out a strong prima facie case for interim protection in the proceedings concerning alleged wrong credit. Pre-deposit was waived and recovery was stayed. Case-Laws Central Excise Thu, 29 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118850