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2004 (9) TMI 465 - AT - Central ExciseExtract: .......earlier decision in the case of G.S. Enterprises - 2002 (144) E.L.T. 387 (Tri.). Accordingly, the appeals fail on the issue of claim for Cenvat credit. However, relief is merited with regard to penalty, since the mere claiming of CENVAT relief involved no offence. Accordingly, the penalty imposed is set aside and the appeals succeed to that extent.
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