https://www.taxtmi.com/caselaws?id=1809 Cenvat credit was inadmissible on bed sheets and blankets because they were themselves final products and were not used in or in relation to manufacture of the appellant's final products; the plea based on removal of inputs as such and the textile-sector notification did not assist, so disallowance and recovery of credit were upheld. As the show cause notice did not allege fraud, wilful misstatement, collusion, or suppression of facts, the harsher penalty regime was inapplicable; penalty was therefore confined to the lesser provision for wrong availment and reduced to the minimum prescribed amount of Rs. 10,000. en-us Mon, 30 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1809 Cenvat credit was inadmissible on bed sheets and blankets because they were themselves final products and were not used in or in relation to manufacture of the appellant's final products; the plea based on removal of inputs as such and the textile-sector notification did not assist, so disallowance and recovery of credit were upheld. As the show cause notice did not allege fraud, wilful misstatement, collusion, or suppression of facts, the harsher penalty regime was inapplicable; penalty was therefore confined to the lesser provision for wrong availment and reduced to the minimum prescribed amount of Rs. 10,000. Case-Laws Central Excise Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1809