2005 (9) TMI 564

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..... 05
E/2489/2005-Mum - S/131/2005-WZB/C-IV(SMC)
Central Excise
Shri T. Anjaneyulu, J. REPRESENTED BY : Shri Mukund Chauhan, C.A., for the Appellant. Shri N.V.B. Nair, JDR, for the Respondent. .....

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..... templates recovery of 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 im .....

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