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2005 (9) TMI 564

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.... / Decisions)<br>Dated:- 29-9-2005<br>E/2489/2005-Mum - S/131/2005-WZB/C-IV(SMC)<br>Central Excise<br>Shri T. Anjaneyulu, J. REPRESENTED BY : Shri Mukund Chauhan, C.A., for the Appellant. Shri N....

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....es. Rule 12 of the Cenvat Credit Rules contemplates recovery of the Cenvat credit taken wrongly from the manufacturer only. The word "Dealer" in the said Rule conspicuously absent. Therefore, it is th....

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