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TMI Blog2010 (3) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... e time of visit and were never brought to the factory premises. The appellants were issued show cause notice alleging contravention of Rules 3 and 4 of the Cenvat Credit Rules, 2004. On pointing out the mistake at the time of visit the appellants reversed the credit along with interest. Held that - no findings by lower authority regarding intention to evade. Absence of ingredients like fraud, coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntravention of Rules 3 and 4 of the Cenvat Credit Rules, 2004. It was also proposed to recover the same under Rule 14 of Cenvat Credit Rules read with proviso to Section 11A of the Central Excise Act, 1944 and further with proposal of appropriating inadmissible duty paid along with the interest and penalties under Rule 15 of the Cenvat Credit Rules read with Section 11AC of the Act. The lower auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest and informed the Department not to initiate any proceedings against the appellants. He further submitted that later on they installed the same machineries in their factory and availed credit. The learned Advocate further submitted that there was no mala fide intention of the appellants to avail Cenvat credit intentionally. Hence, the provisions of Section 11AC are not attractable in this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ala fide intention of the appellants to avail unlawful Cenvat credit. The only lapse on the appellants is that they have failed to install the machinery in the factory premises. It is not a case that the appellants has not purchased the capital goods without any Central Excise invoice and availed the Cenvat credit but the capital goods are available in the godown of the appellants and as there was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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