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2010 (10) TMI 458 - AT - Central ExciseCenvat credit - Penalty - the demand is made on the ground that the goods sent to job worker was received short and in respect of the same challans in the annexure-II the demand is made on the ground that entire quantity of goods received from the job worker within 180 days - in the present case when full quantity of goods received from job worker, the appellants are eligible to take credit in respect of the duties paid on the inputs - nominal amount of penalty of Rs. 20,000/- and Rs. 25,000/- is imposed and appellants are not challenging the major amount of credit denied - The appeals are disposed off
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