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TMI Blog2017 (9) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... cord before the Assessing Officer - the CESTAT is justified in remanding the matter with regard to the admissibility of the Cenvat Credit to the assessee to be reconsidered and decided by the Assessing Officer on the verification of the documents. Penalty u/r 15(2) of the Rules read with Section 11-AC of the Central Excise Act, 1944 - Held that: - the CESTAT has manifestly erred in setting asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents under Cenvat Credit Rules, 2004 being not in the name of assessee? (ii) Whether the learned Tribunal was justified in setting aside penalty imposed against the assessee under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11-AC of Central Excise Act, 1944? Notice was issued to the respondent and was deemed to be served upon it but as none had put in appearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .......... (c) ............. (d) ............. (e) ........... (f) ........... (g) ......... (2) ..... The aforesaid Rule clearly lays down that the Cenvat Credit shall be taken by the manufacturer or the service provider on the basis of the documents specified thereunder. In view of the above provision the production of the above documents is necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessing Officer. The Tribunal has further recorded that for availing the Cenvat Credit documentary evidence only in part were shown meaning thereby that not all documents as contemplated by Rule 9 of the Rules were produced. Atleast, there is no finding by the CESTAT that the assessee had furnished documents as prescribed under Rule 9 of the Cenvat Credit Rules, 2004 for availing the Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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