2005 (9) TMI 564

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 131/2005-WZB/C-IV(SMC) - Dated:- 29-9-2005 - Shri T. Anjaneyulu, J. REPRESENTED BY : Shri Mukund Chauhan, C.A., for the Appellant. Shri N.V.B. Nair, JDR, for the Respondent. [Order]. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Cenvat credit taken wrongly from the manufacturer only. The word Dealer in the said Rule conspicuously absent. Therefore, it is the contention of the appellants that the impugned order is erron .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X