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2008 (8) TMI 225 - CESTAT AHMEDABADCredit on capital goods - appellant was required to take 50% of the credit in the year the capital goods received and the balance 50% in next financial year - appellant took the entire credit in the same financial year – held that interest is required to be confirmed from the date of availment of credit till the date of their entitlement to avail credit that is till 1-4-2001 – facts were already in knowledge of dept. so there is no mala fide on part of appellant so penalty not imposable
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