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2003 (7) TMI 595 - AT - Central ExciseExtract: .......such intention on the part of the manufacture and it is only after taking the credit where either by reason of obsolence or loss the inputs could not be put to use. We therefore do not find provision of sub-rule (4) applicable and set aside the penalty imposed on the applicant. 8. emsp Appeal E/1306/2002 allowed in part. Appeal E/l307/2002 allowed.
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