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2010 (12) TMI 244 - AT - Central ExcisePenalty - appellants had claimed credit in relation to the duty paid on stainless plate, stainless coil etc. stated to have been used in the manufacture of various tanks like feed tank, accept tank, preparation tank, storage tank, besides some other structures and items - whether such tanks fall within the items described under the capital goods - order regarding denial of credit and the imposition of penalty as well as claim for interest stand set aside and authority below has to decide the issue afresh in accordance with provisions of law
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