https://www.taxtmi.com/caselaws?id=325338 The appeal was filed against the disallowance of Cenvat credit and imposition of a mandatory penalty. The court found that the appellant did not avail credit on certain steel items for supporting structures as claimed, supported by documentation. However, credit for other steel items was deemed inadmissible. The demand related to welding electrodes was upheld due to insufficient evidence. The judge partially allowed the appeal, reducing the disallowed Cenvat credit and penalty to Rs. 4,48,734 each, with a further reduction to 25% if paid within 30 days. en-us Wed, 27 Jan 2016 00:00:00 +0530 Thu, 17 Mar 2016 10:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325338 The appeal was filed against the disallowance of Cenvat credit and imposition of a mandatory penalty. The court found that the appellant did not avail credit on certain steel items for supporting structures as claimed, supported by documentation. However, credit for other steel items was deemed inadmissible. The demand related to welding electrodes was upheld due to insufficient evidence. The judge partially allowed the appeal, reducing the disallowed Cenvat credit and penalty to Rs. 4,48,734 each, with a further reduction to 25% if paid within 30 days. Case-Laws Central Excise Wed, 27 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325338