https://www.taxtmi.com/caselaws?id=330 Amounts recovered from buyers could not be treated as Cenvat credit merely because they arose from exempt clearances, where the manufacturer had already paid 8% of the sale price under Rule 6 of the Cenvat Credit Rules, 2002. On that reasoning, Rule 12 could not be used to recover the sum. However, because the invoices described the amount as "Excise Duty Payable," the amount was represented as duty of excise, so recovery would instead have fallen under Section 11D of the Central Excise Act, 1944. The notice did not invoke that provision, and the demand under Rule 12 was therefore unsustainable. en-us Wed, 29 Jun 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330 Amounts recovered from buyers could not be treated as Cenvat credit merely because they arose from exempt clearances, where the manufacturer had already paid 8% of the sale price under Rule 6 of the Cenvat Credit Rules, 2002. On that reasoning, Rule 12 could not be used to recover the sum. However, because the invoices described the amount as "Excise Duty Payable," the amount was represented as duty of excise, so recovery would instead have fallen under Section 11D of the Central Excise Act, 1944. The notice did not invoke that provision, and the demand under Rule 12 was therefore unsustainable. Case-Laws Central Excise Wed, 29 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330