https://www.taxtmi.com/caselaws?id=197167 The CESTAT, Kolkata allowed the respondent's appeal, emphasizing that Hot Rolled Coils (HR Coils) were not exempted goods under the Cenvat Credit Rules. The court concluded that the appellant wrongly imposed a penalty on the respondent for availing Cenvat credit on goods, which did not cause any loss to the Union of India as the duty paid exceeded the credit availed. The court dismissed the appeal, stating that the issue had already been addressed, and there was no merit in the appeal. en-us Wed, 23 Nov 2016 00:00:00 +0530 Fri, 29 Dec 2017 08:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197167 The CESTAT, Kolkata allowed the respondent's appeal, emphasizing that Hot Rolled Coils (HR Coils) were not exempted goods under the Cenvat Credit Rules. The court concluded that the appellant wrongly imposed a penalty on the respondent for availing Cenvat credit on goods, which did not cause any loss to the Union of India as the duty paid exceeded the credit availed. The court dismissed the appeal, stating that the issue had already been addressed, and there was no merit in the appeal. Case-Laws Central Excise Wed, 23 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197167