https://www.taxtmi.com/caselaws?id=349806 The appellant's appeal regarding the denial of CENVAT credit availed before the existence of Cenvat Credit Rules, 2004 was upheld. However, the penalty imposed under Section 11AC was set aside due to the appellant's status as a Government undertaking, establishing the absence of malafide intent. The demand for CENVAT credit and associated interest was upheld, resulting in a partial allowance of the appeal. en-us Fri, 01 Sep 2017 00:00:00 +0530 Thu, 26 Oct 2017 08:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349806 The appellant's appeal regarding the denial of CENVAT credit availed before the existence of Cenvat Credit Rules, 2004 was upheld. However, the penalty imposed under Section 11AC was set aside due to the appellant's status as a Government undertaking, establishing the absence of malafide intent. The demand for CENVAT credit and associated interest was upheld, resulting in a partial allowance of the appeal. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349806