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2018 (6) TMI 1074 - AT - Central ExciseCENVAT credit - inputs/capital goods - goods falling under Chapter 38, 40, 73, 83 and 84 - denial on the ground that these goods used in the erection of CPP ceased to be excisable goods - Held that:- A proper adjudication is required on facts, following the guidelines laid down by various higher forums which are referred to in appellant’s own cases - the matter requires reconsideration in the same lines as in the final order in the appellant’s own case in CHETTINAD CEMENT CORPORATION LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE (TRICHY), COMMISSIONER OF CENTRAL EXCISE, LTU (CHENNAI) [2016 (12) TMI 218 - CESTAT, CHENNAI]. Penalty - Held that:- There shall be no levy of penalty in the circumstances of the case since interpretation of law is involved. Appeal allowed in part.
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