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2016 (12) TMI 977 - CESTAT CHENNAICenvat credit - Penalty - credit of another unit availed - suppression of facts - Rule 15 (2) of the Cenvat Credit Rules, 2004 - Held that: - the appellant has to be given benefit of doubt that its improper availment of credit was only on account of inadvertent error. It is also to be kept in mind that the credit per se was not ineligible, rather only its availment by Unit-I was - Appellant has reversed the irregularly availed credit along with interest thereof on being pointed out by department - Appeal allowed - decided in favor of appellant.
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