https://www.taxtmi.com/caselaws?id=126140 Cenvat credit cannot be denied where the original invoice is produced and statutory records corroborate that the credit was availed only once. On the facts, the record rebutted the allegation of a duplicate or wrongful availment, so the credit was restored. Penalty under Rule 57AH requires proof of fraud, wilful misstatement, collusion, suppression of facts, or intentional contravention to evade duty. As those ingredients were not established and the composite penalty was imposed without proper application of mind, the penalty was set aside. en-us Fri, 03 Apr 2009 00:00:00 +0530 Fri, 02 Nov 2012 16:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126140 Cenvat credit cannot be denied where the original invoice is produced and statutory records corroborate that the credit was availed only once. On the facts, the record rebutted the allegation of a duplicate or wrongful availment, so the credit was restored. Penalty under Rule 57AH requires proof of fraud, wilful misstatement, collusion, suppression of facts, or intentional contravention to evade duty. As those ingredients were not established and the composite penalty was imposed without proper application of mind, the penalty was set aside. Case-Laws Central Excise Fri, 03 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126140