Cenvat Credit Claim Denied: Rules Prohibit Credit for Duty Paid Due to Evasion or Misstatement.

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....Availment of cenvat credit by the appellant is incorrect as the provisions of Cenvat Credit Rules, 2002 do not permit the availment of cenvat credit wherein duty has been paid on being found that duty was evaded by suppression, fraud, collusion or misstatement - AT....