https://www.taxtmi.com/caselaws?id=334665 Cenvat credit was held inadmissible where duty on molasses cleared for captive consumption was paid only after departmental detection of evasion and invocation of the extended period, because the applicable Cenvat Credit Rules, 2002 did not permit credit on duty linked to suppression, fraud, collusion or misstatement. The demand, interest and equivalent penalty were therefore upheld against the manufacturer. By contrast, the personal penalty on the distillery in-charge was set aside because the record did not show a specific attributable role beyond a general assertion of awareness, and personal penalty cannot rest on that alone. en-us Fri, 02 Sep 2016 00:00:00 +0530 Tue, 10 Jan 2017 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334665 Cenvat credit was held inadmissible where duty on molasses cleared for captive consumption was paid only after departmental detection of evasion and invocation of the extended period, because the applicable Cenvat Credit Rules, 2002 did not permit credit on duty linked to suppression, fraud, collusion or misstatement. The demand, interest and equivalent penalty were therefore upheld against the manufacturer. By contrast, the personal penalty on the distillery in-charge was set aside because the record did not show a specific attributable role beyond a general assertion of awareness, and personal penalty cannot rest on that alone. Case-Laws Central Excise Fri, 02 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334665