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<h1>Appellate Tribunal CESTAT Mumbai: Exempted Goods Demand Set Aside, Penalty Imposed</h1> The Appellate Tribunal CESTAT, Mumbai set aside the demand of 8% on the value of exempted goods as the credit was reversed by the appellants. However, a ... Demand - Cenvat/Modvat - Penalty The Appellate Tribunal CESTAT, Mumbai heard a case where the appellants had initially taken credit on electric motors used for duty-free supply but later reversed the credit. The demand of 8% on the value of exempted goods was set aside as the credit was reversed. However, a penalty of Rs. 5,000 was imposed for violating provisions. The appeal was allowed with modified orders.
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