https://www.taxtmi.com/caselaws?id=191170 Cenvat credit on cement used to fill cavities in mines was discussed and denied because the material was treated as construction or maintenance input, not as goods used directly or indirectly in or in relation to manufacture of zinc lead. The note also explains that penalty under Section 11AC of the Central Excise Act applies only where fraud, collusion, wilful misstatement, suppression, or intent to evade duty is established; on the stated facts, those ingredients were not shown, so the penalty was held unsustainable. The result was affirmation of credit disallowance but deletion of the penalty. 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 on cement used to fill cavities in mines was discussed and denied because the material was treated as construction or maintenance input, not as goods used directly or indirectly in or in relation to manufacture of zinc lead. The note also explains that penalty under Section 11AC of the Central Excise Act applies only where fraud, collusion, wilful misstatement, suppression, or intent to evade duty is established; on the stated facts, those ingredients were not shown, so the penalty was held unsustainable. The result was affirmation of credit disallowance but deletion of the penalty. Case-Laws Central Excise Wed, 13 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191170