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2014 (4) TMI 5 - CESTAT NEW DELHIPenalty under Rule 15 of Cenvat Credit Rules 2004 - Suppression of fact - Intention to evade duty - Held that:- respondent claiming cenvat credit in respect of capital goods along with monthly return specifically took the plea that the items were used for manufacturing frame on the top brass section of the plant. In these circumstances, the allegation of suppression of fact with intent to evade duty is not sustainable - Decided against Revenue.
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