https://www.taxtmi.com/caselaws?id=237876 The Tribunal found that the appellant unit availed wrongful Cenvat Credit based on invoices with incorrect consignee addresses, leading to a demand, interest, and penalty. Despite the appellant's argument of machinery return, evidence showed five out of seven machines at a different unit with no proof of return. The Tribunal directed a deposit of Rs. 1,00,000/- within four weeks, waiving the pre-deposit for the remaining demand, interest, and penalty pending compliance, and stayed recovery for the appeal. en-us Fri, 06 Sep 2013 00:00:00 +0530 Tue, 08 Oct 2013 06:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237876 The Tribunal found that the appellant unit availed wrongful Cenvat Credit based on invoices with incorrect consignee addresses, leading to a demand, interest, and penalty. Despite the appellant's argument of machinery return, evidence showed five out of seven machines at a different unit with no proof of return. The Tribunal directed a deposit of Rs. 1,00,000/- within four weeks, waiving the pre-deposit for the remaining demand, interest, and penalty pending compliance, and stayed recovery for the appeal. Case-Laws Central Excise Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237876