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2017 (3) TMI 1600 - CESTAT CHANDIGARHCENVAT credit - Penalty - shortage of 337.035 MT of non-alloy steel billets - Held that: - the reasons for shortage has been explained but no verification was conducted. In that circumstances, the investigation was conducted by the Revenue is deficient and incomplete - the charge of shortage of inputs is stands disproved - neither Cenvat credit can be denied to the respondents nor penalty can be imposed - decided against Revenue.
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