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2016 (12) TMI 1218 - AT - Central ExciseCenvat credit - Penalty - Rule-15 (1) of the Cenvat Credit Rules 2004 - Held that: - It is the case of the appellant that on 7 items, out of 13 disputed items, credit has already been allowed by subsequent orders dt 30/7/14 & 31/12/2015 passed by Jurisdictional Joint Commissioner & Additional Commissioner which have been accepted by the department - Appellant has also produced a Chartered Engineer’s certificate dt 16/05/16 before the bench explaining the use of each item. It is a case of interpretation of the provisions of CCR & appellant had a view on admissibility of Cenvat Credit, it is opined that this is not a fit case where imposition of penalty under Rule 15(1) is justified - Appeal allowed by way of remand.
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