TMI Blog2020 (3) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... e department - HELD THAT:- There are no doubt that the appellant had wrongly availed Cenvat credit twice in the same invoice. It is not the case where one could have a doubt about the admissibility of such Cenvat credit. Evidently, nobody can legitimately claim Cenvat credit twice on one invoice. Similarly, with respect to the capital goods removed after use, they have reversed inadequate amount o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst Order-in-Appeal No. TTD-EXCUS-000-APP-034-18-19 dt.26.07.2018. 3. The appellants are manufacturers of Hydraulic Cylinders falling under CETH 8412 1000 of the Central Excise Tariff and are registered with the Central Excise department. During scrutiny of the Cenvat credit availed by the appellant, the department observed that they had availed Cenvat credit of ₹ 7,614/- on the same in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Therefore, they argued that no penalty should be imposed upon them. After following due process, the adjudicating authority confirmed the demands and appropriated the amounts already reversed by the appellant. He also imposed a penalty of ₹ 7,614/- and ₹ 9,869/- under Rule 15(2) of CCR, 2004 read with section 11AC(1) of the Central Excise Act, 1944. Aggrieved, the appellant filed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intention to evade ineligible Cenvat credit without backing of any document and has put such intention to practice. When caught, he reversed the Cenvat credit. Similarly, he has not reversed Cenvat credit on the capital goods fully while removing them. This shows the intention of the appellant to evade wrongly availed Cenvat credit and thereby evade payment of excise duty to that extent. The mere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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