https://www.taxtmi.com/caselaws?id=126453 The Tribunal upheld the demand for duty and interest due to the absence of proper duty paying documents supporting the Additional Excise Duty (GSI) credit. However, the penalty under Section 11AC was set aside as there was no intent to evade duty payment. The decision emphasized the importance of complying with Rule 9 for availing credits based on valid duty paying documents and highlighted the significance of accurate documentation in claiming Cenvat Credit. en-us Tue, 09 Jun 2009 00:00:00 +0530 Tue, 06 Nov 2012 17:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126453 The Tribunal upheld the demand for duty and interest due to the absence of proper duty paying documents supporting the Additional Excise Duty (GSI) credit. However, the penalty under Section 11AC was set aside as there was no intent to evade duty payment. The decision emphasized the importance of complying with Rule 9 for availing credits based on valid duty paying documents and highlighted the significance of accurate documentation in claiming Cenvat Credit. Case-Laws Central Excise Tue, 09 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126453