https://www.taxtmi.com/caselaws?id=371945 The Tribunal dismissed the appeal filed by M/s Steel Authority of India Ltd. (SAIL), Bokaro Steel Plant, upholding the demand for duty on machinery items lacking evidence of modvat credit availing. The decision affirmed the Adjudicating Authority's order, which imposed a penalty for non-payment of Central Excise duty on clearance of used machinery. The Tribunal's ruling was based on the interpretation of Rule 3(5A) of the Cenvat Credit Rules, 2004, and assessment of documentary evidence, ultimately confirming the duty demand on relevant machinery items. en-us Wed, 09 May 2018 00:00:00 +0530 Sat, 15 Dec 2018 09:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371945 The Tribunal dismissed the appeal filed by M/s Steel Authority of India Ltd. (SAIL), Bokaro Steel Plant, upholding the demand for duty on machinery items lacking evidence of modvat credit availing. The decision affirmed the Adjudicating Authority's order, which imposed a penalty for non-payment of Central Excise duty on clearance of used machinery. The Tribunal's ruling was based on the interpretation of Rule 3(5A) of the Cenvat Credit Rules, 2004, and assessment of documentary evidence, ultimately confirming the duty demand on relevant machinery items. Case-Laws Central Excise Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371945