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2007 (12) TMI 69 - AT - Central ExciseFuel used captively by availing the benefit of Not.67/95, for manufacture of electricity, a part of which was used for dutiable and also exempted goods - as per notification exemption not available to fuel which is used in mfg. of exempted final product - we find that the duty liable to be paid on the fuel was available as a credit - situation was revenue neutral, so demand is not justified - issue being of bona fide dispute, no mala fide recorded so penalty is not justified
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