2011 (5) TMI 170

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..... credit had been availed on the capital goods - Therefore, the charge of suppression cannot be sustained - Therefore, penal provisions of Section 11AC cannot be attracted against the assessees in this case - Accordingly, set aside the penalty and allow the appeals. - E/35 & 36/2011 - - - Dated:- 18-5-2011 - Ms.JYOTI BALASUNDARAM, J. Shri M.Karthikeyan, Advocate For the Appellants   .....

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..... ods and therefore provisions of Rule 3 (5A) of the CENVAT Credit Rules were not attracted against them, and further, even if it is held that credit was availed, in the absence of any material produced by the assessees to show the year of purchase of the capital goods in question, still the charge of suppression cannot sustain as the burden of establishing that CENVAT credit has been availed on the .....

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