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of <h1>CESTAT Kolkata: No Penalty for Credit Utilization</h1> <h3>COMMISSIONER OF C. EX., KOLKATA-VII Versus PATTON ELECTRO LTD.</h3> The Appellate Tribunal CESTAT, Kolkata dismissed the Revenue's appeal seeking penalty and interest for credit taken by the respondents on goods sent to ... Interest and penalty - Cenvat/Modvat The Appellate Tribunal CESTAT, Kolkata dismissed the appeal filed by the Revenue seeking penalty and interest for credit taken by the respondents on goods sent to job workers. The Tribunal found no evidence that the credit was wrongly taken or utilized, leading to the appeal's dismissal. (2009 (5) TMI 771 - CESTAT, Kolkata)
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