2017 (8) TMI 817 - SCH - Central Excise

Imposition of penalty - Cenvat credit wrongly taken - M.S. Angle M.S. Channel G.C. Sheet and Welding Electrodes are used for making support structures for the capital goods - The decision in the case of M/s. Eastern Metallizing Ltd. Versus Commr. of Central Excise Kolkata-II 2016 (5) TMI 897 - CESTAT KOLKATA contested where it was held that when conflicting judgments with respect to an issue were available then it cannot be said that appellant had malafide intention to fraudulently take inadmissible credit - Held that - the decision in the above case upheld - present appeal dismissed.