2008 (8) TMI 925

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Full Text of the Document

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....ether in the facts and circumstances of the case and in law, the provisions of Section 11A(1) of the Central Excise Act, 1944 read with Rule 12 of the Cenvat Credit Rules, 2002/2004 is not invocable as the respondents have wrongly availed the Cenvat credit on the fraudulent invoices and suppressed the facts and contravened the provisions of Rule 7(2) and (3) of the Cenvat Credit Rules, 2002? 2. ....