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TMI Blog2017 (5) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the cenvat credit is admissible on the photocopy of the courier bill of entry, whether credit on doors and panels used in office is available as capital goods, whether 11AC penalty is imposable in the above cases. 2. Shri H.P. Kanade, ld. counsel for the appellant submits that they are only contesting the admissibility of the cenvat credit on the photocopy of courier bill of entry and impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rols & Drives Coimbatore P. Ltd. - 2008 (222) ELT 470 (T) 3. He further submits that since there is no suppression of fact in taking this credit as they were rightly entitled for 50% of the capital goods credit, therefore the penalty under Section 11AC should not have been imposed. He further submits that the discrepancies were pointed out by audit and immediately thereafter, the appellant rever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt:- * Mascot Global Pvt. Ltd. Vs. CCE 2016-TIOL-1015-CESTAT-MUM * Niton Valve Industries P. Ltd. 2016-TIOL-52-CESTAT-MUM * Habasit Inkoka P. Ltd. 2008 (12) STR 193 (Tri-Chennai) * Gajra Gears Ltd. 2015-TIOL-127-SC-CX 6. I have carefully considered the submission made by both sides and perused the records. 7. I find that the issue of cenvat credit in respect of photocopy of courier bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the same is not admissible, accordingly the demand of Rs. 31,174 + Rs. 28,963 + Rs. 13,922/- are upheld. 9. Now I come to the issue of penalty under Section 11AC. Since the appellant have admittedly reversed the inadmissible credit even before issuance of show-cause notice along with interest, and taking into consideration the facts and circumstances of the case, I do not find any suppression ..... X X X X Extracts X X X X X X X X Extracts X X X X
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