https://www.taxtmi.com/caselaws?id=349887 The Tribunal ruled in favor of the appellant, stating that the reversal of Cenvat credit on a proportionate basis for input/input services used in final exempted goods was not necessary as the appellant had already availed proportionate credit for dutiable goods. The admissibility issue of Cenvat credit availed on invoices in the name of another unit was rectified by the appellant without malicious intent, leading to no penalty imposition. Consequently, the Tribunal found no grounds for penalty imposition and disposed of the appeal in favor of the appellant. en-us Thu, 14 Sep 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349887 The Tribunal ruled in favor of the appellant, stating that the reversal of Cenvat credit on a proportionate basis for input/input services used in final exempted goods was not necessary as the appellant had already availed proportionate credit for dutiable goods. The admissibility issue of Cenvat credit availed on invoices in the name of another unit was rectified by the appellant without malicious intent, leading to no penalty imposition. Consequently, the Tribunal found no grounds for penalty imposition and disposed of the appeal in favor of the appellant. Case-Laws Central Excise Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349887