https://www.taxtmi.com/caselaws?id=326213 The Tribunal allowed the appeal in favor of the Appellant, setting aside the disallowance of Cenvat credit for short receipted quantity of coal. It recognized the loss in weight during the washing process as part of the manufacturing process, rejecting the Revenue's argument for disallowance. The penalty imposed under Rule 15 of Cenvat Credit Rules, 2004, was also deemed unsustainable due to lack of evidence supporting malafide intention or suppression. The decision was rendered on 22.1.2016 by S. K. Mohanty, Member (J) of the Appellate Tribunal CESTAT NEW DELHI. en-us Fri, 22 Jan 2016 00:00:00 +0530 Thu, 20 Oct 2016 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326213 The Tribunal allowed the appeal in favor of the Appellant, setting aside the disallowance of Cenvat credit for short receipted quantity of coal. It recognized the loss in weight during the washing process as part of the manufacturing process, rejecting the Revenue's argument for disallowance. The penalty imposed under Rule 15 of Cenvat Credit Rules, 2004, was also deemed unsustainable due to lack of evidence supporting malafide intention or suppression. The decision was rendered on 22.1.2016 by S. K. Mohanty, Member (J) of the Appellate Tribunal CESTAT NEW DELHI. Case-Laws Central Excise Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326213