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2008 (4) TMI 191 - AT - Central ExciseAppellant took transitional Credit in respect of the duty-paid inputs (used in the manufacture of final products) lying in stock on March 1, 1994 – since appellant duly filed declaration u/r 57G on 28.3.94 and only after getting acknowledgement from jurisdictional assistant commissioner credit was utilized on inputs received between 1.3.94 to 30.3.94, credit can not be denied – appellants not followed the appropriate procedure laid down in the Central Excise Rules, 1944, penalty is imposable
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