2018 (5) TMI 1617

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....r 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. 3.  Heard both sides and perused the rec....

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....on 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 nonexistent premises and not existent stock.&nb....

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....earing 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 No. A/13015/2017 dated 03.10.2017 held so, relyi....

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....r 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 sought to be applied, cannot be invoked against the a....