https://www.taxtmi.com/caselaws?id=343444 The Tribunal set aside the penalty imposed under Rule 15(4) of the Cenvat Credit Rules, 2004, read with Section 78 of the Finance Act, 1994, as it was deemed inapplicable to the appellant, a manufacturer, and not a service provider. The Tribunal modified its order to reflect the correct application of penalties, clarifying the distinction between penalties for manufacturers and service providers regarding the wrongful utilization of Cenvat credit. en-us Fri, 28 Apr 2017 00:00:00 +0530 Wed, 25 Apr 2018 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343444 The Tribunal set aside the penalty imposed under Rule 15(4) of the Cenvat Credit Rules, 2004, read with Section 78 of the Finance Act, 1994, as it was deemed inapplicable to the appellant, a manufacturer, and not a service provider. The Tribunal modified its order to reflect the correct application of penalties, clarifying the distinction between penalties for manufacturers and service providers regarding the wrongful utilization of Cenvat credit. Case-Laws Central Excise Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343444