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2016 (7) TMI 1026 - AT - Central ExciseCenvat Credit on Furnace Oil used as fuel and other inputs used in the generation of electricity, which in turn utilized in the manufacture of dutiable goods as well as exempted/non-excisable goods. - Held that:- the Department allegation regarding the appellant has not maintained separate accounts for such inputs and hence the appellant has suppressed the facts, has no legal force, as the appellant has not required to maintain separate accounts for such inputs because the same is excluded by the legal provisions during the relevant period,. Therefore, order for imposition of penalty under Section 11AC of the Central Excise Act, 1944 and invocation of extended period under provision to 11A of the Central Excise Act 1944 is also liable for set aside.
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