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2017 (12) TMI 545 - AT - Central ExcisePenalty and interest - It was claimed that the said goods were manufactured by the appellant with more than 25% by weight of blast furnace slag so the rate of duty comes to NIL - Held that: - the dutiability of the goods manufactured by the appellant was in dispute and hence the assessee cannot be held liable for availing cenvat credit as a precautionary measure - the cenvat credit availed also stands reversed - interest will be chargeable in respect of credits utilised by the appellant before its reversal - penalty set aside - appeal allowed in part.
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