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2012 (11) TMI 32 - AT - Central ExciseImposition of penalty - CENVAT Credit on LSHS attributable to electricity used elsewhere other than factory - Held that:- Issue on non-availability of CENVAT Credit is finally settled in assessee's own case against them by relying on the decision of Hon'ble Supreme Court reported in CCE Versus M/s. Gujarat Narmada Fertilizers Co. Ltd. (2009 (8) TMI 15 - SUPREME COURT). As decided in assesse's own case wherein in view of the fact that Hon'ble High Court of Gujarat as well as the Tribunal had taken a view in their favour & when two views are possible and the Tribunal and Hon'ble High Court had taken a view in assessee's favour, it would be unfair to uphold the penalty imposed on the appellant in this case - thus penalty imposed is set aside, while upholding the demand for CENVAT Credit and interest thereon - partly in favour of assessee.
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