2008 (7) TMI 16 - SCH - Central Excise

SC dismissed the appeal after condoning the delay - earlier CESTAT (2007 (7) TMI 152 - CESTAT, KOLKATA) held that Inputs integrally connected with manufacture of final product are only eligible for credit - Credit cannot be denied mere on procedural mistake - However credit denied on non-compliance with rules is justified - Heavy penalty not justified