https://www.taxtmi.com/caselaws?id=202942 The appellants were initially denied input credit and capital goods credit due to alleged tampering with duty paying documents. Despite the allegations, the Tribunal took a lenient view and allowed the appellants to avail the disputed credit. Additionally, the Tribunal upheld a reduced penalty of Rs.10,000 imposed by the lower appellate authority, considering the appellants' failure to follow proper procedures in document alterations. The appeal was partially allowed, granting the appellants the right to avail the disputed credit and upholding the reduced penalty. Subsequently, a miscellaneous application for an extension of stay was deemed unnecessary and disposed of accordingly. en-us Tue, 14 Dec 2010 00:00:00 +0530 Thu, 06 Jun 2013 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202942 The appellants were initially denied input credit and capital goods credit due to alleged tampering with duty paying documents. Despite the allegations, the Tribunal took a lenient view and allowed the appellants to avail the disputed credit. Additionally, the Tribunal upheld a reduced penalty of Rs.10,000 imposed by the lower appellate authority, considering the appellants' failure to follow proper procedures in document alterations. The appeal was partially allowed, granting the appellants the right to avail the disputed credit and upholding the reduced penalty. Subsequently, a miscellaneous application for an extension of stay was deemed unnecessary and disposed of accordingly. Case-Laws Central Excise Tue, 14 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202942