https://www.taxtmi.com/caselaws?id=221599 The Court upheld the disallowance of CENVAT credit by the Commissioner of Central Excise, Meerut-I, finding that the appellants failed to prove the usage of items in manufacturing capital goods. The appellants' contentions regarding compliance and penalty imposition were rejected, leading to the dismissal of the appeals. The Court emphasized the lack of evidence, documentation, and procedural compliance, ultimately affirming the penalties under Section 11AC of the Central Excise Act, 1944. en-us Fri, 08 Mar 2013 00:00:00 +0530 Wed, 06 Nov 2013 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221599 The Court upheld the disallowance of CENVAT credit by the Commissioner of Central Excise, Meerut-I, finding that the appellants failed to prove the usage of items in manufacturing capital goods. The appellants' contentions regarding compliance and penalty imposition were rejected, leading to the dismissal of the appeals. The Court emphasized the lack of evidence, documentation, and procedural compliance, ultimately affirming the penalties under Section 11AC of the Central Excise Act, 1944. Case-Laws Central Excise Fri, 08 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221599