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2018 (5) TMI 1667 - AT - Central ExciseInadmissible Cenvat credit without receiving any input - No proper documentation - Penalty invoked - invocation of rule 37 of CEA - imported goods further used in the manufacture of finished goods in India - Held that:- It is undisputed fact that goods seized by the department happened to be imported goods, which were not accounted for in the books of the account of the appellant. After perusal of rule 25 and of the Central Excise Rule, 2002 and 2 (d) of the Central Excise Act, 1944 it is clear that the provisions contained therein are applicable only to the excisable goods. In other words these provisions cannot be extended to imported goods without mentioning the charge in the SCN about the provisions of Customs Act made applicable to Central Excise matters vide Notification, which is not the case here - It is on record that the goods seized and confiscated are imported goods, and therefore, the provision of these Rules, 25/26 is not applicable to the sized imported consignment in the case of hand. Penalty on the Sh. Ajay Mehra - Held that:- As no contravention of any provisions of Central Excise Act and Rule have been found in the case of seized goods, there is no question of imposition of any penalty on the Sh. Ajay Mehra under the provisions of Central Excise Act, Central Excise Rule and Cenvat credit Rules. Appeal allowed - decided in favor of appellant.
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