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TMI Blog2023 (12) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... he credit by debiting the DEPB passbook instead of to the manufacturer , who received the credit. It is found that the purchasers, who have received the invoices, categorically denied availment/utilization of Cenvat Credit during the relevant period even though it was passed on to them in dealer s invoice. Necessary evidences have been annexed to the Appeal paper-book. No contrary evidence has been placed by the Revenue to rebut the same. Thus, recovery of credit from the first stage dealer/importer-appellant as confirmed in the impugned order, cannot be sustained. The impugned order is set aside - Appeal allowed. - HON'BLE Dr. D. M. MISRA , MEMBER ( JUDICIAL ) And HON'BLE Mrs. R. BHAGYA DEVI , MEMBER ( TECHNICAL ) For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of Polyhose India Pvt Ltd vs. CCE, Chennai 2002 (11) LCX 0006. He has submitted that subsequently, the Larger Bench of this Tribunal in the case of Essar Steel Ltd vs. CCE, Visakhapatnam 2004 (08) LCX 0011 held that credit cannot be passed on by debiting the DEPB passbook. Further, he has submitted that the recovery of the credit wrongly passed on by the appellant being first stage dealer/importer proposed to be recovered under Rule 12 of Cenvat Credit Rules, 2002/ Rule 14 of Cenvat Credit Rules, 2004 and confirmed in the impugned order is contrary to law as the said provisions are applicable for recovery of credit only from the manufacturers and not from the dealers. He has submitted that this principle has been se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rises to recover the credit from the first stage dealer/importer. The relevant Rule 12 of Cenvat Credit Rules, 2002/ Rule 14 of Cenvat Credit Rules, 2004 lays down recovery of the credit from the manufacturer only. 8. To appreciate the said submission, it is relevant to reproduce Rule 12 of Cenvat Credit Rules, 2002/ Rule 14 of Cenvat Credit Rules, 2004, which read as below: Rule 12 of Cenvat Credit Rules, 2002. Recovery of CENVAT credit wrongly taken. - Where the CENVAT credit has been taken or utilized wrongly, the same along with interest shall be recovered from the manufacturer and the provisions of sections 11A and 11AB of the Act shall apply mutatis mutandis for effecting such recoveries. Rule 14 of Cenvat Credit Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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