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2016 (4) TMI 768 - AT - Central ExciseLevy of interest - Availed ineligible Cenvat credit on capital goods and service tax credit - No documentary proof submitted - Held that:- in the absence of documentary proof, the matter needs to be remitted back to the Adjudicating Authority before whom the appellant must prove that there has only been availment and no utilization. If on perusal of the documents it is found that there has been only availment and no utilization, the levy of interest is unsustainable. Imposition of penalty - Held that:- it appears that the mistake is purely of a clerical nature for which the appellant should not be penalized. There is nothing on record to prove the malafide which is an essential requisite for the imposition of penalty under Rule 15(2) of the CENVAT Credit Rules read with Section 11AC of the Central Excise Act. Therefore, the penalty imposed is set aside. - Appeal allowed by way of remand
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