https://www.taxtmi.com/caselaws?id=155561 The Tribunal upheld the disallowance of Cenvat credit on tyres due to invoices not in the appellant's name, leading to duty recovery and penalty imposition. Despite the receipt of tyres not being disputed, the lack of endorsed invoices raised doubts on the transfer. The denial of credit and duty demand were justified. Regarding penalty imposition for legal provision interpretation, the Tribunal overturned it, deeming it unwarranted in the circumstances. The duty demand and interest were upheld, while the penalty was set aside. The appeal was disposed of accordingly. en-us Mon, 04 May 2009 00:00:00 +0530 Thu, 05 Sep 2013 14:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155561 The Tribunal upheld the disallowance of Cenvat credit on tyres due to invoices not in the appellant's name, leading to duty recovery and penalty imposition. Despite the receipt of tyres not being disputed, the lack of endorsed invoices raised doubts on the transfer. The denial of credit and duty demand were justified. Regarding penalty imposition for legal provision interpretation, the Tribunal overturned it, deeming it unwarranted in the circumstances. The duty demand and interest were upheld, while the penalty was set aside. The appeal was disposed of accordingly. Case-Laws Central Excise Mon, 04 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155561