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2008 (7) TMI 267 - HC - Central ExciseInputs procured from 100% EOU, prepared the invoices indicating 16% rate of duty which are applicable to any DTA unit – recipient-assessee of the inputs was not eligible for entire 19.6% credit - tribunal set aside penalty holding that recipient-assessee was genuinely under the impression that they were getting goods from a DTA unit and are eligible for full credit - error having been committed by the supplier - Tribunal findings based on the facts available on record, require no interference
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