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2011 (8) TMI 33 - CESTAT, AHMEDABADDemand - Classification - the appellant is not challenging reversal of cenvat credit as well as interest. However, as regards penalty, he submits that there were several decisions of the tribunal taking a view that credit is admissible in respect of MS Angles, Channels, Plates, Beams etc., till the matter was settled - there were decisions taking a view that credit is admissible on these items, it cannot be said that appellant indulged in suppression of facts/ mis-declaration with an intention to evade payment of duty - Decided in favour of the assessee
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