https://www.taxtmi.com/caselaws?id=361751 The appellant, M/s Govik Electricals Pvt Ltd, was denied CENVAT credit on additional customs duties for goods cleared in a form not appearing to attain a new identity. The tribunal found no deliberate intent to evade duty but noted the lack of evidence supporting the claim that the goods were manufactured. The penalty imposed was deemed inequitable and set aside, modifying the impugned order accordingly. The judgment was pronounced by Shri C J Mathew, Member (Technical), on 01/05/2018. en-us Tue, 01 May 2018 00:00:00 +0530 Thu, 14 Jun 2018 06:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361751 The appellant, M/s Govik Electricals Pvt Ltd, was denied CENVAT credit on additional customs duties for goods cleared in a form not appearing to attain a new identity. The tribunal found no deliberate intent to evade duty but noted the lack of evidence supporting the claim that the goods were manufactured. The penalty imposed was deemed inequitable and set aside, modifying the impugned order accordingly. The judgment was pronounced by Shri C J Mathew, Member (Technical), on 01/05/2018. Case-Laws Central Excise Tue, 01 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361751