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2009 (5) TMI 760 - AT - Central ExciseDemand and penalty - Cenvat/Modvat credit - Removal of inputs to sister unit - Held that: - The situation was revenue neutral as the sister unit of respondents could have availed credit of the duty had the respondents paid it at the time of removal of inputs. Therefore, intention to evade duty could not be attributed, nor larger period invoked under Section 11A, penalty imposed under Section 11AC and interest demanded under Section 11AB - appeal dismissed - decided against Revenue.
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