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2018 (1) TMI 468 - AT - Central ExcisePenalty - CENVAT credit - removal of capital goods without payment of duty - Held that: - admittedly what was paid by Thane Unit was available as credit to their Ambernath unit, thus leading to a Revenue neutral situation. If that be so, the appellant cannot be held guilty of any malafide with the intention to evade payment of duty - initiation of penal provision against the appellant was neither warranted nor justified - appeal allowed - decided in favor of appellant.
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