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2006 (12) TMI 346 - CESTAT, BANGALOREExtract: .......t credit taken on inputs which could be adjusted from the Cenvat credit amount. The Commissioner rsquo s direction to adjust the penalty and interest amount from the credits available under RG 23 Part II is contrary to the above noted Rule. The impugned order is modified to this extent by allowing the appeal. (Pronounced and dictated in open court)
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