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2008 (2) TMI 789 - AT - Central ExciseCenvat/Modvat credit - Capital goods - job-work - Held that: - if the capital goods are sent to the job workers factory on account of any reasons, Modvat credit should not be denied to the main manufacturer - For the same reasons, no penalties are required to be imposed - except for penalty of ₹ 2000/- on M/s. Vishal Malleables Ltd. for non-maintenance of proper records, appeals are allowed - decided partly in favor of appellant.
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