https://www.taxtmi.com/caselaws?id=358362 Penalty under Section 11AC of the Central Excise Act, 1944 was held unsustainable where the dispute concerned non-compliance with Rule 6 of the CENVAT Credit Rules, 2004 on common inputs and input services. The matter was treated as one of interpretation of the CENVAT credit framework, and the record did not establish wilful suppression, fraud, or misstatement of facts. As demand and interest had already been paid, the penal consequence was set aside. en-us Tue, 20 Feb 2018 00:00:00 +0530 Wed, 11 Apr 2018 08:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358362 Penalty under Section 11AC of the Central Excise Act, 1944 was held unsustainable where the dispute concerned non-compliance with Rule 6 of the CENVAT Credit Rules, 2004 on common inputs and input services. The matter was treated as one of interpretation of the CENVAT credit framework, and the record did not establish wilful suppression, fraud, or misstatement of facts. As demand and interest had already been paid, the penal consequence was set aside. Case-Laws Central Excise Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358362