https://www.taxtmi.com/caselaws?id=332103 A full disallowance of input credit was not sustainable where the show cause notice and corrigendum did not clearly quantify the alleged irregularity invoice-wise or entry-wise, and the record did not establish that the entire credit was taken without receipt of inputs or on a complete factual foundation. Only the admitted inadmissible credit remained disallowable. Penalty also could not be enhanced in remand proceedings beyond the penalty fixed in the earlier adjudication that had not been challenged, so a reduced penalty was considered appropriate and was brought down to Rs. 1,00,000. en-us Mon, 05 Sep 2016 00:00:00 +0530 Thu, 15 Dec 2016 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332103 A full disallowance of input credit was not sustainable where the show cause notice and corrigendum did not clearly quantify the alleged irregularity invoice-wise or entry-wise, and the record did not establish that the entire credit was taken without receipt of inputs or on a complete factual foundation. Only the admitted inadmissible credit remained disallowable. Penalty also could not be enhanced in remand proceedings beyond the penalty fixed in the earlier adjudication that had not been challenged, so a reduced penalty was considered appropriate and was brought down to Rs. 1,00,000. Case-Laws Central Excise Mon, 05 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332103