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2010 (7) TMI 804 - CESTAT, NEW DELHIPenalty - Cenvat Credit - contravention of the provisions of Rule 9(2) - Held that:- Appellants have taken cenvat credit on the strength of invoices against which the goods received in the factory of the appellants physically - as per Rule 9(2) ibid provides that if concerned officer is satisfied that the goods have been received in the factory then for the contravention of non mention of vehicle number is not to be held as contravention as per rule - Penalty set aside
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