https://www.taxtmi.com/caselaws?id=267958 Penalty is not warranted where the Cenvat credit itself is otherwise admissible and the dispute over credit is not contested; the note states that the credit related to inputs used to manufacture and install a furnace treated as capital goods, so penalty was set aside. Interest cannot be revived in appeal where the adjudicating authority had expressly dropped the interest demand and the Revenue filed no appeal, because that part of the order had attained finality. The note also records that the voluntarily paid credit demand remained undisturbed, while relief was granted from penalty and the appellate interest demand was set aside. en-us Fri, 29 May 2015 00:00:00 +0530 Fri, 08 Jan 2016 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267958 Penalty is not warranted where the Cenvat credit itself is otherwise admissible and the dispute over credit is not contested; the note states that the credit related to inputs used to manufacture and install a furnace treated as capital goods, so penalty was set aside. Interest cannot be revived in appeal where the adjudicating authority had expressly dropped the interest demand and the Revenue filed no appeal, because that part of the order had attained finality. The note also records that the voluntarily paid credit demand remained undisturbed, while relief was granted from penalty and the appellate interest demand was set aside. Case-Laws Central Excise Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267958