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2013 (2) TMI 591 - CESTAT, AHMEDABADWaiver of Pre-deposit - Stay Petition - Penalty under Rule 15 of CCR, 2004 - CENVAT Credit on the strength of photocopies of the invoices - Goods which were considered neither input nor the capital goods, availed 100% credit on the capital goods instead of availing 50% credit - Held that:- Appellant is not disputing the in eligible CENVAT Credit availed by them and has reversed the same along with interest. It seems to be unwarranted as the appellant would not have any reason to utilize the amount as he has enough balance in CENVAT account. Therefore, penalty imposed on the appellant is unwarranted and needs to be set aside. In favour of assessee
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