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Inventia Healthcare Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai-III

2018 (1) TMI 468 - CESTAT MUMBAI

Penalty - CENVAT credit - removal of capital goods without payment of duty - Held that: - admittedly what was paid by Thane Unit was available as credit to their Ambernath unit, thus leading to a Revenue neutral situation. If that be so, the appellant cannot be held guilty of any malafide with the intention to evade payment of duty - initiation of penal provision against the appellant was neither warranted nor justified - appeal allowed - decided in favor of appellant. - E/89448, 89449 & 89872/1 .....

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t the appellant, who are in engaged in the manufacture of medicine shifted their factory from Thane Unit to Ambernath Unit. As the appellant was working under Cenvat Scheme in their Thane factory, the capital goods on which credit had been availed by appellant were also cleared to their Ambernath factory. It is seen that most of the items were cleared on payment of duty and credit was taken at their Ambernath factory. In some cases, while removing the capital goods, the appellant did not pay any .....

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icence at Thane, they are under legal obligation to reverse the CENVAT credit so availed by them. The appellant agreed to the above proposition and accordingly paid duty of excise on the D.G. set also along with interest. 3. In the above scenario, proceedings were initiated against them for imposition of penalty, resulting in passing the present impugned orders imposing penalties. The challenge in all the three appeals is to imposition of penalties only. 4. The contention of the learned Advocate .....

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edit availed in respect of the said D.G. set or to pay any duty. Though they are still of the view that inasmuch as D.G. Set was not being cleared from their factory there was no need to pay any duty, but they paid duty along with interest so as to avaoid litigation. In such a scenario no malafide intention can be attributed to them so as to impose penalty. 5. On the other hand, Revenue s contention, duly represented by learned Authorised Representative is that inasmuch as the appellant had them .....

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