https://www.taxtmi.com/caselaws?id=244178 Rule 13(2) of the CENVAT Credit Rules, 2002 and rule 15(2) of the CENVAT Credit Rules, 2004 were upheld as within the delegated rule-making power under the Central Excise Act, 1944. Section 37(1) authorises rules to carry out the Act's purposes, while section 37(4) expressly permits rules on confiscation and penalty where a manufacturer contravenes the rules with intent to evade duty. The Court noted that CENVAT forms part of the excise duty scheme and that rule 15 supports recovery and penalty for wrongful availment with fraudulent intent, consistent with section 11AC's equal penalty framework for fraud, suppression, or wilful misstatement. en-us Thu, 06 Feb 2014 00:00:00 +0530 Tue, 12 May 2015 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244178 Rule 13(2) of the CENVAT Credit Rules, 2002 and rule 15(2) of the CENVAT Credit Rules, 2004 were upheld as within the delegated rule-making power under the Central Excise Act, 1944. Section 37(1) authorises rules to carry out the Act's purposes, while section 37(4) expressly permits rules on confiscation and penalty where a manufacturer contravenes the rules with intent to evade duty. The Court noted that CENVAT forms part of the excise duty scheme and that rule 15 supports recovery and penalty for wrongful availment with fraudulent intent, consistent with section 11AC's equal penalty framework for fraud, suppression, or wilful misstatement. Case-Laws Central Excise Thu, 06 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244178