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2003 (5) TMI 447 - CESTAT, NEW DELHIExtract: ....... was responsible for wrong availment of the Cenvat credit. As we have already found that the company was entitled to the Cenvat credit, the allegation of wrong availment/utilization of Cenvat credit does not survive. The penalty imposed on the appellant is, therefore, set aside and his appeal is also allowed. 9. emsp Both the appeals stand allowed.
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