2017 (5) TMI 274

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....ondent ORDER The issue involved whether the cenvat credit is admissible on the photocopy of the courier bill of entry, whether credit on doors and panels used in office is available as capital goods, whether 11AC penalty is imposable in the above cases. 2. Shri H.P. Kanade, ld. counsel for the appellant submits that they are only contesting the admissibility of the cenvat credit on the ph....

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....eknolog Pvt. Ltd. - 2016-TIOL-619-CESTAT-MUM viii) Controls & Drives Coimbatore P. Ltd. - 2008 (222) ELT 470 (T) 3. He further submits that since there is no suppression of fact in taking this credit as they were rightly entitled for 50% of the capital goods credit, therefore the penalty under Section 11AC should not have been imposed. He further submits that the discrepancies were pointed o....

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....in respect of photocopy is not admissible. He placed reliance on the following judgment:- • Mascot Global Pvt. Ltd. Vs. CCE 2016-TIOL-1015-CESTAT-MUM • Niton Valve Industries P. Ltd. 2016-TIOL-52-CESTAT-MUM • Habasit Inkoka P. Ltd. 2008 (12) STR 193 (Tri-Chennai) • Gajra Gears Ltd. 2015-TIOL-127-SC-CX 6. I have carefully considered the submiss....

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....ich is in excess of 50% availed on capital goods and credit of Rs. 13,922/- availed in excess, it has been admitted by the appellant that the same is not admissible, accordingly the demand of Rs. 31,174 + Rs. 28,963 + Rs. 13,922/- are upheld. 9. Now I come to the issue of penalty under Section 11AC. Since the appellant have admittedly reversed the inadmissible credit even before issuance of sho....