https://www.taxtmi.com/caselaws?id=212749 The Tribunal set aside the denial of CENVAT credit amounting to Rs.14.7 crores under Section 11A of Central Excise Act and Rule 14 of CENVAT Credit Rules, 2004. The Settlement Commission's grant of immunity to the input-supplier, M/s. CPCL, from penalty and prosecution rendered the suppression allegations unsustainable. The Tribunal emphasized the need for proven allegations of suppression before denying credit, highlighting the significance of Settlement Commission orders. The appeal was allowed, providing consequential relief to the appellant. en-us Thu, 23 Jun 2011 00:00:00 +0530 Thu, 13 Jun 2013 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212749 The Tribunal set aside the denial of CENVAT credit amounting to Rs.14.7 crores under Section 11A of Central Excise Act and Rule 14 of CENVAT Credit Rules, 2004. The Settlement Commission's grant of immunity to the input-supplier, M/s. CPCL, from penalty and prosecution rendered the suppression allegations unsustainable. The Tribunal emphasized the need for proven allegations of suppression before denying credit, highlighting the significance of Settlement Commission orders. The appeal was allowed, providing consequential relief to the appellant. Case-Laws Central Excise Thu, 23 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212749