2005 (4) TMI 496

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..... ent. [Order]. Heard Shri B.N. Chattopadhyay, ld. Consultant for the appellants and Shri K.K. Sanyal, ld. JDR for the Revenue. 2Ld. Consultant submits that the petitioner is a dealer and the charge is on the appellant that the appellant being a dealer passed on the duty to the manufacturer of the final products who would be using such inputs. Therefore, he submits that the appellant is .....

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..... 3After hearing from both sides, I find that the appellant is a dealer and as a dealer, he passed on the duty to the manufacturer of final product who would be using such inputs. The CENVAT credit if wrongly utilised can be recovered from the manufacturer under Rule 12 of the CENVAT Credit Rules, 2002. In view of the above, I dispense with the duty and penalty till further orders. Case to come up .....

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