https://www.taxtmi.com/caselaws?id=416734 The penalties imposed on the appellants under Rule 26 of the Central Excise Rules, 2002 for irregular availment of Cenvat credit based on questionable invoices were set aside. The Member (Judicial) found no corroborative evidence against the appellants, who demonstrated receipt and proper utilization of goods in manufacturing final products after duty payment. As a result, the penalties were deemed unwarranted, and the appeals were allowed, providing consequential relief to the appellants. en-us Fri, 17 Dec 2021 00:00:00 +0530 Fri, 07 Jan 2022 08:49:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416734 The penalties imposed on the appellants under Rule 26 of the Central Excise Rules, 2002 for irregular availment of Cenvat credit based on questionable invoices were set aside. The Member (Judicial) found no corroborative evidence against the appellants, who demonstrated receipt and proper utilization of goods in manufacturing final products after duty payment. As a result, the penalties were deemed unwarranted, and the appeals were allowed, providing consequential relief to the appellants. Case-Laws Central Excise Fri, 17 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416734