Abolition of Rule 12B: Applicant loses manufacturer status, ineligible for CENVAT credit post-July 8, 2004.

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....Rebate of duty - Government observes that after the abolition of Rule 12B of Central Excise Rules, 2002, the applicant is not deemed to be a manufacturer after 8-7-04, so they cannot avail cenvat credit on the goods received in factory after that date - As they have utilized the wrongly availed cenvat credit, so the rebate was rightly denied by the lower authorities .... - CGOVT....