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2011 (4) TMI 985 - CESTAT, NEW DELHIPenalty - Cenvat credit - Joint Commissioner by his order disallowed the modvat credit - suppression of fact - wrong utilization of cenvat credit - appellant themselves state that credit was availed on the inputs in question and was utilized prior to January 1998. Till March, 2000, the factory of the Appellants remained closed. During this period, the concerned inputs were destroyed. Being so, undisputedly, it was necessary for the Appellants to reverse the credit. Admittedly, even after re-commencement of the factory of the Appellant, no steps were been taken by the appellants to reverse the credit or repay the amount - Held that:- once it was known to the appellant that the goods on which credit was taken, such inputs could not be utilized in terms of the Rules for manufacture of final product, the appellant was aware that from that point of time, that such utilization of credit was rendered wrongful, it cannot be aid that the appellants were not guilty of suppression of fact. In the case of Punjab Communication case and in Kalayni Brakes this aspect arose for consideration, no infirmity in the order passed by the Commissioner, appeal is dismissed
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