Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1197 - CESTAT MUMBAICENVAT credit - certain inputs are exclusively used in the manufacture of exempted goods - The case of the department is that Cenvat Credit is not admissible on the inputs which are used exclusively for exempted goods - penalty - Held that: - at the time of taking credit, the entire facts was disclosed to the department. Moreover, the SCN was issued for the period of one year - In the Tribunal’s order in the appellants own case [2014 (3) TMI 707 - CESTAT MUMBAI], the identical case was decided wherein the penalty imposed by the lower authority was completely waived - I do not find any suppression of facts on the part of the appellants. Therefore, the penalty imposed u/r 15 i.e. equivalent amount of penalty is not sustainable - demand of credit upheld - appeal allowed - decided partly in favor of appellant.
|