https://www.taxtmi.com/caselaws?id=339445 Cenvat credit is available for inputs used to manufacture final goods once those goods are dutiable and duty has been paid, even if proceedings began earlier. The duty-paid status of the final product supports the input-credit entitlement. Penalty under Section 11AC requires allegations and proof of suppression or mala fide intent to evade duty. Where the show cause notice does not allege such evasion-oriented conduct, the statutory basis for penalty is absent. Accordingly, input credit remains admissible and the penalty cannot be sustained. en-us Tue, 27 Dec 2016 00:00:00 +0530 Mon, 27 Feb 2017 10:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339445 Cenvat credit is available for inputs used to manufacture final goods once those goods are dutiable and duty has been paid, even if proceedings began earlier. The duty-paid status of the final product supports the input-credit entitlement. Penalty under Section 11AC requires allegations and proof of suppression or mala fide intent to evade duty. Where the show cause notice does not allege such evasion-oriented conduct, the statutory basis for penalty is absent. Accordingly, input credit remains admissible and the penalty cannot be sustained. Case-Laws Central Excise Tue, 27 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339445