https://www.taxtmi.com/caselaws?id=714 The respondents were found not entitled to take Modvat credit on duty paid for goods sent for job work under the old Cenvat Rules based on Annexure-2 challan. The Tribunal upheld the penalty imposed by the Commissioner (Appeals) and reinstated the demand amount, emphasizing the necessity of following the proper procedure for filing refund claims under Section 11AB of the Central Excise Act and the impermissibility of taking suo motu credit. en-us Fri, 03 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=714 The respondents were found not entitled to take Modvat credit on duty paid for goods sent for job work under the old Cenvat Rules based on Annexure-2 challan. The Tribunal upheld the penalty imposed by the Commissioner (Appeals) and reinstated the demand amount, emphasizing the necessity of following the proper procedure for filing refund claims under Section 11AB of the Central Excise Act and the impermissibility of taking suo motu credit. Case-Laws Central Excise Fri, 03 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=714