https://www.taxtmi.com/caselaws?id=3034 The appeal filed by the Revenue was rejected by the Ld. Commissioner (Appeals) in a case concerning the availing of credit of dies and removal without payment of duty for production of goods. The Ld. Commissioner found that although the respondent had wrongly availed the credit, the penalty was set aside as the duty was reversed before the Show Cause Notice was issued. Additionally, the possibility of the dies being used for job work by another entity contributed to the decision to set aside the penalty under Rule 15 of the CENVAT Credit Rules, 2004. en-us Thu, 04 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3034 The appeal filed by the Revenue was rejected by the Ld. Commissioner (Appeals) in a case concerning the availing of credit of dies and removal without payment of duty for production of goods. The Ld. Commissioner found that although the respondent had wrongly availed the credit, the penalty was set aside as the duty was reversed before the Show Cause Notice was issued. Additionally, the possibility of the dies being used for job work by another entity contributed to the decision to set aside the penalty under Rule 15 of the CENVAT Credit Rules, 2004. Case-Laws Central Excise Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3034