2005 (9) TMI 564
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....5<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.V.B. Nair, JDR, for the Respondent. ....
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....emplates recovery of the Cenvat credit taken wrongly from the manufacturer only. The word "Dealer" in the said Rule conspicuously absent. Therefore, it is the contention of the appellants that the imp....