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TMI Blog2017 (3) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... on the inputs used so - whether imposition of penalties justified in view of the fact that on pointing out by the department, the appellant reversed the cenvat credit alongwith interest? - Held that: - The appellant did not verify whether the said project is obtained by M/s. Suzlon Energy Ltd., against international competitive bidding or not. Such mistake of the appellant was bonafide and on poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned period, the appellant cleared the goods certain switch gears/panels to M/s. Suzlon Energy Ltd., Pondicherry to be used for wind operated electricity generators without payment of duty in terms of Notification No.6/2006-CE dated 1.3.2006 (S.No.84 of the Table). During the course of scrutiny, it was found that as the appellant has availed the cenvat credit on inputs used in the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Suzlon Energy Ltd. is using the said goods for wind operated electricity generators and the appellant is entitled for the benefit of Notification No.6/06-CE. As per Rule 6 (6) of Cenvat Credit Rules, the goods cleared without payment of duty is entitled to avail credit. Therefore, the appellant cleared the goods without payment of duty and availed credit. There was no malafide intention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey are entitled to avail credit as Rule 6(6) of the Cenvat Credit Rules, 2004 as the goods have been cleared to M/s. Suzlon Energy Ltd. to be used for wind operated electricity generators. The appellant did not verify whether the said project is obtained by M/s. Suzlon Energy Ltd., against international competitive bidding or not. Such mistake of the appellant was bonafide and on pointing out by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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