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2012 (7) TMI 114 - CESTAT, AHMEDABADSuppression of fact - cenvat credit on ineligible inputs, Light Diesel Oil - Held that:- Appellant has clearly suppressed the fact that they were availing cenvat credit on an input which was specifically named in the definition of inputs and excluded from the list of inputs on which credit can be taken. When there is a specific exclusion on availment of input credit, the submission that there was no suppression of this fact just because there was no column in ER-1 or no specific requirement of intimating the department or submitting invoice, is not acceptable - Appellant cannot take shelter behind technicalities having availed the totally inadmissible and irregular credit knowing fully that credit was not available - suppression of fact has been correctly invoked and demand has been correctly confirmed and penalties have been correctly imposed - appeal is rejected
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