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2007 (11) TMI 542 - CESTAT, NEW DELHIExtract: .......e, credit on Asbestos and Shaft is allowed and denial of credit on welding electrodes/S.S. plates is upheld. I find that the issue involved in this case is the admissibility of Cenvat credit on various goods and interpretation of statutes, therefore, the imposition of penalty is set aside. (Order dictated and pronounced in open court on 26-11-2007)
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