https://www.taxtmi.com/caselaws?id=123088 Under the applicable Cenvat credit rules, possession of capital goods was sufficient to avail credit, and prior use was not required; the credit was therefore correctly allowed. Penalty was also not warranted on samples cleared under delivery challan for customer approval, since the clearances were made in small quantities, had no commercial value, and duty with interest was paid before the show cause notice; the absence of clandestine removal justified non-imposition of penalty. The impugned order was upheld and the Revenue's challenge failed. en-us Tue, 13 Nov 2007 00:00:00 +0530 Thu, 06 Sep 2012 12:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123088 Under the applicable Cenvat credit rules, possession of capital goods was sufficient to avail credit, and prior use was not required; the credit was therefore correctly allowed. Penalty was also not warranted on samples cleared under delivery challan for customer approval, since the clearances were made in small quantities, had no commercial value, and duty with interest was paid before the show cause notice; the absence of clandestine removal justified non-imposition of penalty. The impugned order was upheld and the Revenue's challenge failed. Case-Laws Central Excise Tue, 13 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123088