https://www.taxtmi.com/caselaws?id=117419 Penalty under Rule 173Q of the Central Excise Rules was examined in the context of Modvat credit on capital goods taken without the installation certificate required by Rule 57Q(7). Although that omission constituted a technical contravention, the credit had been allowed by the lower authorities and was treated as regularised, so clause (bb) of Rule 173Q(1) was not attracted. Clause (d) also failed because penalty required contravention with intent to evade duty, and no such intent had been recorded. On those facts, penalty under Rule 173Q was not leviable and was set aside. en-us Fri, 03 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 15:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117419 Penalty under Rule 173Q of the Central Excise Rules was examined in the context of Modvat credit on capital goods taken without the installation certificate required by Rule 57Q(7). Although that omission constituted a technical contravention, the credit had been allowed by the lower authorities and was treated as regularised, so clause (bb) of Rule 173Q(1) was not attracted. Clause (d) also failed because penalty required contravention with intent to evade duty, and no such intent had been recorded. On those facts, penalty under Rule 173Q was not leviable and was set aside. Case-Laws Central Excise Fri, 03 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117419