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2015 (10) TMI 144 - AT - Central ExciseDenial of CENVAT Credit - Imposition of penalty - Defective goods - whether the appellant has contravened the provisions of rule 11(2) of the Central Excise rules 2002 or not - Held that:- On going through the Rule 11(2) of Central Excise Rules 2002 and on verification of the invoices in question I find that all the details required under Rule 11(2) of Centra! Excise Rules 2002 has been fulfilled. M/s. NAW has shown purchase returns. This information was not required to be shown in the invoice as per Rule 11(2) of the Central Excise Rules 2002. Therefore, I hold that appellant has not contravened the provision of Rule 11(2) of the Rules. In these circumstances, I hold that M/s. Sadhu Forgings Ltd. has availed Cenvat Credit correctly as there is no dispute regarding payment of duty by M/s. NAW on these goods and M/s. Sadhu Forgings Ltd. has cleared goods on payment of duty after removing the defects. As appellants have not contravened the provisions of Rule 11(2) therefore penalty on all the appellants are not imposable. - Decided against assessee.
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