2001 (12) TMI 77 - HC - Central Excise

Summary

The High Court of Delhi upheld the validity of Rule 3.11 in the Central Excise Manual, 2001-02, allowing CENVAT credit for purchases from first or second stage dealers. The court ruled that the administrative instruction did not contradict the rules and could be issued under Rule 31 of the Central Excise Rules, 2001. The application challenging the instruction was dismissed.