2018 (5) TMI 1617

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....Appellant. Sh. J. Nagori, (AR), for the Respondent. ORDER All these 3 appeals are directed against Order-in-Appeal No. RKA/84-86/SRT-I/2009 Dated 27.02.2009 2.  It is seen from records that the findings in the impugned orders findings being same they are being taken up for disposal. Since appeals are raising more or less on the same findings, are being dispose by common order. ....

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....(2) of Cenvat Credit Rules 2002 based declaration of stock of manmade fabrics, on the said stock.  Search was conducted on 04.09.2003 by Central Excise officers at the registered premises and it was noticed that no business transactions were under taken from the said premises.  Show Cause Notices were issued to appellants for recovering ineligible credit passed on by declaring stocks in ....

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....he Order-in-Original. 5.  Ld. Counsel appearing on behalf of all the appellants submits that the appellant being traders could have taken Cenvat Credit their books and pass on the Cenvat Credit availed, to the purchasers of the goods by the debit entry in the RG 23 D, which has been done so and the demand of in eligible Cenvat Credit under Rule 12 is incorrect and this bench in final order....

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.... as the said provisions can be pressed in to force for demands of Cenvat Credit wrongly availed or utilised by a manufacturer.  The said Rule at any given point does not contemplate for demand and recovery of Cenvat Credit from the traders, obviously so, as registered dealers are not manufacturers.  In my considered view the provisions of Rule 12 of Cenvat Credit Rules 2002, as has been ....