https://www.taxtmi.com/caselaws?id=123280 Penalty under Rule 13 of the Cenvat Credit Rules was held unsustainable where the assessee's availment of Cenvat credit on cranes had already been upheld as admissible and that finding remained unchallenged by the Revenue. Once the credit itself stood validated, the foundation for imposing penalty disappeared. Authorities cited for penalty were distinguished because they involved clear wrongful availment or breach, which was not present here. The order remanding the matter to the Original Authority for penalty was therefore not maintainable. en-us Wed, 09 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 13:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123280 Penalty under Rule 13 of the Cenvat Credit Rules was held unsustainable where the assessee's availment of Cenvat credit on cranes had already been upheld as admissible and that finding remained unchallenged by the Revenue. Once the credit itself stood validated, the foundation for imposing penalty disappeared. Authorities cited for penalty were distinguished because they involved clear wrongful availment or breach, which was not present here. The order remanding the matter to the Original Authority for penalty was therefore not maintainable. Case-Laws Central Excise Wed, 09 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123280