Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (4) TMI 229 - AT - Central ExciseExtract: ....... the disallowance of Modvat credit for an amount of Rs. 4,24,022/- and Rs. 2,20,347/- cannot be sustained. In view of the above findings, no duty can be demanded from the appellants. As no duty is demanded, the levy of penalty is not at all sustainable. Hence we allow all the appeals with consequential relief. (Pronounced in the court on 21-4-2005)
|