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2005 (3) TMI 678 - CESTAT, NEW DELHIExtract: .......mption is exercised, provisions of sub-rule (7) comes into operation. Accordingly we uphold the disallowance of Modvat credit. However, we agree with the learned Advocate that this is not a case calling for imposition of penalty. We, therefore, set aside the penalty imposed on the Appellants. But for this modification both the appeals are rejected.
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