2015 (3) TMI 34

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Mr. R. Gurunathan, A.R. JUDGEMENT Per B.S.V.MURTHY; Appellant is a Large Tax Payer Unit (LTU) and is inter alia engaged in the manufacture of self-adhesives, plastic labels, glues, adhesives, washing and clearing preparations, etc. The appellant is availing benefit of Cenvat credit scheme in terms of the Cenvat Credit Rules, 2004. During the period of dispute namely, February 2008 to Sept....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y fact that during the same period, the appellant had taken short credit to the extent of more than Rs. 32 lakhs would show that there was no intention to avail credit inadmissible to the appellant at all. It was a bona fide mistake. He submitted that as soon as the omission was pointed out, the appellant paid the entire amount of Cenvat credit wrongly availed by them with interest and therefore, ....