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2017 (5) TMI 1182 - AT - Central ExcisePenalty u/r 15(4) of CCR 2004 - appellant is a manufacturer - Held that: - penalty u/r 15(4) is imposable only on the service provider for wrong availment of CENVAT credit - In the present case the appellant is a manufacturer also availed the credit in the status of manufacturer therefore penal provisions u/r 15(4) is not applicable to the appellant. Therefore penalty imposed u/r 15(4) read with Section 78 of FA, 1994 which is applicable to the service provider is set aside - appeal allowed - decided in favor of appellant.
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