https://www.taxtmi.com/caselaws?id=446683 Recovery of alleged wrongly passed CENVAT credit through DEPB debit was held unsustainable against a dealer when the recovery provisions under Rule 12 of the CENVAT Credit Rules, 2002 and Rule 14 of the CENVAT Credit Rules, 2004 apply to recovery from the manufacturer, or in Rule 14, from the manufacturer or provider of output service. The dealer had issued invoices, but the purchasers denied taking or using the credit, and the Revenue produced no material to rebut those denials. On that factual basis, the demand against the dealer-appellant was not maintainable and the appeal succeeded. en-us Fri, 01 Dec 2023 00:00:00 +0530 Sat, 09 Dec 2023 08:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446683 Recovery of alleged wrongly passed CENVAT credit through DEPB debit was held unsustainable against a dealer when the recovery provisions under Rule 12 of the CENVAT Credit Rules, 2002 and Rule 14 of the CENVAT Credit Rules, 2004 apply to recovery from the manufacturer, or in Rule 14, from the manufacturer or provider of output service. The dealer had issued invoices, but the purchasers denied taking or using the credit, and the Revenue produced no material to rebut those denials. On that factual basis, the demand against the dealer-appellant was not maintainable and the appeal succeeded. Case-Laws Central Excise Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446683