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2018 (3) TMI 1482 - AT - Central ExciseDoctrine of merger - waiver of penalty - CENVAT credit on welding electrodes - Held that: - as per the doctrine of merger after the Hon’ble Supreme Court having dismissed Civil appeal filed against this Tribunal’s decision in the case of Birla Jute & Industries ltd., [2000 (10) TMI 145 - CEGAT, NEW DELHI] this Tribunal’s finding that Cenvat Credit was admissible on electrodes has reached finality - there is no merit in the appeal filed by Revenue - appeal dismissed - decided against Revenue.
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