https://www.taxtmi.com/caselaws?id=446683 The Tribunal set aside the impugned order and allowed the appeal, granting consequential relief. It held that the recovery of additional customs duty from the appellant, a first stage dealer/importer, was not sustainable under the Cenvat Credit Rules. The Tribunal found that the credit was erroneously issued to the appellant instead of the manufacturer, and as the purchasers had not availed or utilized the credit, there was no revenue loss. The rules authorize recovery only from manufacturers, not dealers, leading to the conclusion that the recovery notice was improperly directed at the appellant. 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 The Tribunal set aside the impugned order and allowed the appeal, granting consequential relief. It held that the recovery of additional customs duty from the appellant, a first stage dealer/importer, was not sustainable under the Cenvat Credit Rules. The Tribunal found that the credit was erroneously issued to the appellant instead of the manufacturer, and as the purchasers had not availed or utilized the credit, there was no revenue loss. The rules authorize recovery only from manufacturers, not dealers, leading to the conclusion that the recovery notice was improperly directed at the appellant. Case-Laws Central Excise Fri, 01 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446683