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2012 (12) TMI 837 - HC - Central ExciseRebate claim rejected - fake and non-existent weavers from whom unprocessed fabrics were procured as declared by Alert Circulars issued by the Surat Central Excise Commissioner - contravention of Rule 7(2) of the Cenvat Credit Rules, 2002 - Held that:- In order to get the credit of CENVAT, Rule 7(2) cast a duty upon the appellants to take all reasonable steps to ensure that the inputs or the capital goods in respect of which the appellants had taken credit of CENVAT are the goods on which appropriate duty of excise as indicated in the documents accompanying the goods, has been paid - See Sheela Dyeing & Printing Mills P. Ltd. vs. C.C.E. & E, Surat-1 [2008 (7) TMI 209 - HIGH COURT GUJARAT] As in the present case the petitioners have admittedly not taken the steps enumerated in the Explanation to Rule 7(2) of the Cenvat Credit Rules thus the Revenue Authority rightly denied rebate of duty - against assessee.
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