https://www.taxtmi.com/caselaws?id=382698 The Tribunal set aside the demand for duty, interest, and penalty in the appellant's appeal against the disallowance of CENVAT credit on capital goods. The appellant's inadvertent error in availing credit, lack of fraudulent intent, timely disclosure, and compliance history, coupled with the new levy of central excise on coal in 2011, influenced the decision. The Tribunal emphasized the legal interpretation of rules, the absence of deliberate evasion, and the unique circumstances of the appellant's operations during the transition to the new excise regime in reaching this outcome. en-us Thu, 04 Jul 2019 00:00:00 +0530 Tue, 09 Jul 2019 07:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382698 The Tribunal set aside the demand for duty, interest, and penalty in the appellant's appeal against the disallowance of CENVAT credit on capital goods. The appellant's inadvertent error in availing credit, lack of fraudulent intent, timely disclosure, and compliance history, coupled with the new levy of central excise on coal in 2011, influenced the decision. The Tribunal emphasized the legal interpretation of rules, the absence of deliberate evasion, and the unique circumstances of the appellant's operations during the transition to the new excise regime in reaching this outcome. Case-Laws Central Excise Thu, 04 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382698