https://www.taxtmi.com/caselaws?id=191170 Cenvat credit for cement used to fill, support or repair mine cavities is unavailable where the cement serves as construction or maintenance material rather than being used directly or indirectly in or in relation to manufacture of the final product. The broad definition of input does not extend credit to such use, and the credit disallowance stands affirmed. Penalty for wrongful credit requires fraud, collusion, wilful misstatement or suppression with intent to evade duty. Where the dispute concerns interpretation of Cenvat provisions and no culpable conduct is established, penalty is inapplicable and must be deleted. en-us Wed, 13 Apr 2016 00:00:00 +0530 Wed, 22 Mar 2017 23:17:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191170 Cenvat credit for cement used to fill, support or repair mine cavities is unavailable where the cement serves as construction or maintenance material rather than being used directly or indirectly in or in relation to manufacture of the final product. The broad definition of input does not extend credit to such use, and the credit disallowance stands affirmed. Penalty for wrongful credit requires fraud, collusion, wilful misstatement or suppression with intent to evade duty. Where the dispute concerns interpretation of Cenvat provisions and no culpable conduct is established, penalty is inapplicable and must be deleted. Case-Laws Central Excise Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191170