TMI Blog2018 (5) TMI 1617X X X X Extracts X X X X X X X X Extracts X X X X ..... lants were registered dealers, were not manufactures; they had applied for and got provisional registration certificate as dealers; they had issued invoices as registered dealers during the period in question and that they had maintained the records in form RG 23 A instead of RG 23(D) - the provisions of Rule 12 of Cenvat Credit Rules 2002, as has been sought to be applied, cannot be invoked again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for consideration in these cases is whether the appellants are required to pay back Cenvat Credit passed on as registered dealers or otherwise. The appellants herein were registered dealers and were issuing documents, i.e. invoices as registered dealers to various purchasers of the man made fabrics; the appellants herein have, as alleged in the Show Cause Notice passed on eligible Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-Original dated 26.07.2007 held against the appellant and confirmed the demands raised with interest and imposed penalties. The appellants preferred an appeal against said orders, which were rejected on the grounds that, appellant were not in possession of the shop and the premises were not sufficient to hold such huge stock, which was sold. Appellant also raised question of law before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 219. 6. Ld. Departmental representative reiterates findings of the lower authorities. 7. Essential facts that need consideration in these appeals are that all the appellants were registered dealers, were not manufactures; they had applied for and got provisional registration certificate as dealers; they had issued invoices as registered dealers during the period in question and that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue from another single, assuming that the appellants are required to pay back Cenvat Credit, it is to be noticed that there is no dispute that they, while invoicing the goods, have debited the amount as registered dealers on the invoices, raised if that be so, the same amount cannot be demanded from the appellant which is the settled law, as the amount stands paid to government of India. (Refe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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