https://www.taxtmi.com/caselaws?id=326427 The Tribunal remanded the case to the original adjudicating authority for the respondents to establish the receipt of goods as per Rule 9(5) of the Cenvat Credit Rules, 2004. Penalties imposed under Rule 15 were set aside for individuals not directly availing the credit, aligning with the legal interpretation that penalties under such rules apply only to the manufacturer availing the credit. en-us Thu, 31 Mar 2016 00:00:00 +0530 Thu, 14 Apr 2016 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326427 The Tribunal remanded the case to the original adjudicating authority for the respondents to establish the receipt of goods as per Rule 9(5) of the Cenvat Credit Rules, 2004. Penalties imposed under Rule 15 were set aside for individuals not directly availing the credit, aligning with the legal interpretation that penalties under such rules apply only to the manufacturer availing the credit. Case-Laws Central Excise Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326427