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2010 (7) TMI 437 - AT - Central ExciseCenvat credit – Assessee purchased factory in which a Nitration plant was situated - assessees not taken Cenvat credit on the Nitration Plant which are the goods in question, therefore, the provisions of rule 3(5) are not attracted against the assessees - no removal from the factory of the assessees in order to attract the provisions of rule 3(5) - demand and penalty are not sustainable
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