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2009 (8) TMI 946 - CESTAT NEW DELHIExtract: .......inished goods. 4. In view of the above discussion while I uphold the impugned order in respect of Battery Lead Acid, I set aside the impugned order in respect of Ingot White Metal. In view of reduction in Cenvat credit demand, the penalty is also reduced to Rs. 3,000/-. The impugned order stands modified as above. (Order dictated in the open Court)
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