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2016 (12) TMI 1705 - CESTAT ALLAHABADCENVAT credit - inputs - scrap - penalty - Held that: - Revenue had not established with sufficient evidences that the appellants have not received cenvatable inputs in their factory. It appears that appellants have purchased both cenvatable and non-cenvatable scrap, as has been stated in the statement recorded under Section 14 of the Director, that they are mainly concerned with receipt of scrap and they take credit on the basis of duty indicated there in the invoices and they are not much concerned with consistency of the scrap. In view of the fact that the assessee is not contesting strongly the reversal of duty made by them, the appellant is entitled to deduct the demand of ₹ 16,18,834/- from the subsequent demand of ₹ 25,57,554/- and they are liable to only the balance demand of ₹ 9,38,720/- in the circumstances. Confiscation - penalty - Held that: - in view of the fact that the appellants had reversed the duty in the course of investigation and the whole finding of lower authority is on assumption and presumption, the confiscation and penalty set aside. Appeal allowed in part.
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