https://www.taxtmi.com/highlights?id=69772 Levy of penalty personal penalty on Broker u/r 26 of CER - abetment in availment of inadmissible CENVAT Credit - From the statements it has been proved beyond any doubt that the brokers were instrumental in availing of ineligible Cenvat credit by the assessee for payment of central excise duty without manufacturing/ removing any excisable goods and also for passing on the said Cenvat credit to their customers on the basis of the invoices only without supplying any goods to them. - Levy of penalty confirmed - AT en-us Tue, 16 May 2023 11:45:29 +0530 Tue, 16 May 2023 11:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69772 Levy of penalty personal penalty on Broker u/r 26 of CER - abetment in availment of inadmissible CENVAT Credit - From the statements it has been proved beyond any doubt that the brokers were instrumental in availing of ineligible Cenvat credit by the assessee for payment of central excise duty without manufacturing/ removing any excisable goods and also for passing on the said Cenvat credit to their customers on the basis of the invoices only without supplying any goods to them. - Levy of penalty confirmed - AT Highlights Central Excise Tue, 16 May 2023 11:45:29 +0530 https://www.taxtmi.com/highlights?id=69772