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2012 (6) TMI 756 - AT - Central ExciseAvailment of Cenvat credit - penalty imposed under Rule 13 of Cenvat Credit Rules - Held that:- provisions of Rule 13 of Cenvat Credit Rules, 2002 was applicable only to the person who availed Cenvat credit and penalty under the said rule cannot be imposed on the Director of company which availed Cenvat credit wrongly - Decided in favour of assessee.
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