Appellant's Failure to Reverse Wrongful Cenvat Credit Shows Malafide Intent, Violating Tax Regulations in 2009.

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....The fact of wrongful availment of Cenvat credit came in the knowledge of the appellant in October 2009 and thereafter they have stopped taking the credit - but failed to reverse the credit, this act of the appellant would amount to malafide intention to avail inadmissible credit. - AT....