https://www.taxtmi.com/caselaws?id=243606 The appellate authority allowed the appeal, setting aside the penalty imposed on the appellant under Section 11AC of the Central Excise Act, 1944. The authority held that the appellant was entitled to the Cenvat credit for the inputs used in manufacturing activities, noting the appellant's due diligence in procuring duty-paid inputs. Consequently, the demand for recovery and interest under Rule 14 of the Cenvat Credit Rules, 2004 was deemed unsustainable. en-us Fri, 28 Jan 2011 00:00:00 +0530 Thu, 06 Feb 2014 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243606 The appellate authority allowed the appeal, setting aside the penalty imposed on the appellant under Section 11AC of the Central Excise Act, 1944. The authority held that the appellant was entitled to the Cenvat credit for the inputs used in manufacturing activities, noting the appellant's due diligence in procuring duty-paid inputs. Consequently, the demand for recovery and interest under Rule 14 of the Cenvat Credit Rules, 2004 was deemed unsustainable. Case-Laws Central Excise Fri, 28 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243606