https://www.taxtmi.com/caselaws?id=153690 The appellant was denied CENVAT credit under Section 11A of the Central Excise Act for the period September, 2004 to June, 2006, amounting to over Rs. 14.7 crores. The denial was based on alleged duty evasion by the input-supplier, despite the supplier's immunity from penalty granted by the Settlement Commission. The appellant contested the denial of credit, interest under Section 11AB, and penalty under Rule 15, citing the Settlement Commission's order and the Commissioner's decision in their favor. The Tribunal granted waiver of pre-deposit and stay of recovery due to the department's lack of appeal against the Commissioner's decision. en-us Thu, 13 Aug 2009 00:00:00 +0530 Sat, 27 Jul 2013 11:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153690 The appellant was denied CENVAT credit under Section 11A of the Central Excise Act for the period September, 2004 to June, 2006, amounting to over Rs. 14.7 crores. The denial was based on alleged duty evasion by the input-supplier, despite the supplier's immunity from penalty granted by the Settlement Commission. The appellant contested the denial of credit, interest under Section 11AB, and penalty under Rule 15, citing the Settlement Commission's order and the Commissioner's decision in their favor. The Tribunal granted waiver of pre-deposit and stay of recovery due to the department's lack of appeal against the Commissioner's decision. Case-Laws Central Excise Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153690