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2015 (1) TMI 887 - AT - Central ExciseCENVAT Credit - movement of inputs & capital goods without reversal of credit - whether, non-registered undeclared premises where alleged job work was undertaken without intimation to the department and where even capital goods have been removed from main unit to those premises without reversal of Cenvat credit, after lapse of 180 days, whether reversal of credit could be insisted upon them or not. - Since all these movements have taken without approval from Commissioner and second unit cannot automatically be considered as part of the main unit suppression is manifested. If this is done, whole control and monitoring mechanism envisaged in the law will become redundant. Thus appellants cannot get absolved from imposition of penalty. Through facts involve suppression but issue is basically technical in nature as if relates to compliance of proper procedure in job work. Keeping in mind, totality of facts, ends of justice will met if penalty is imposed on the respondents. - it is ordered to reverse the duty credit of ₹ 25,78,578. However once goods came back, that credit can be taken back in the books of account. Penalty amounting to ₹ 6.50 lakhs is imposed on respondents for violations - Decided partly in favour of Revenue.
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