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2012 (12) TMI 504 - AT - Central ExcisePenalty under Section 11AC of the Central Excise Act – assessee availed CENVAT credit facility on the inputs received and, thereafter, these inputs were sent to the job-worker by following the procedure under Rule 4(5)(a) of the CENVAT Credit Rules,2004 - appellant failed to produce any evidence to show that they received the inputs after processing from the job-worker – Held that:- Rule 4(5)(a) of the CENVAT Credit Rules,2004 is self-explanatory, wherein the assessee is entitled to take credit on receipt of the inputs. Therefore, the appellant has not taken the credit with an intention to evade duty - appellant has already paid the duty along with interest, therefore, there is no contravention of the Rules or provisions of the Act with intention to evade payment of duty as required under Section 11AC of the Central Excise Act, 1944 for imposing penalty. Therefore, penalty imposed under Section 11AC of the Central Excise Act, 1944 is dropped but duty and interest already paid are confirmed
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