No Penalty for Appellant: Cenvat Credit Error u/r 15(4) Deemed Unintentional, No Evidence of Knowing Violation.

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....Penalty under Rule 15(4) of Cenvat Credit Rules, 2004 - Appellant taken Cenvat credit in respect of certain input services, which according to the Department was not admissible to them, it cannot be concluded that the credit had been taken knowing very well that the same was not admissible, unless there is some evidence in this regard - No penalty - AT....