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2007 (11) TMI 227 - CESTAT, NEW DELHICredit on Welding Electrode deniable as settled by the Larger Bench of Tribunal & therefore, the imposition of penalty is not justified - Credit on Winding Wires denied because appellant initially claimed it as inputs and subsequently, it was changed as capital goods - held that declaration filed by assessee in terms of Rule 57Q is sufficient for the purpose of extending credit on inputs u/r 57A – as per decision of Larger Bench in case of Modi Rubber Ltd., the credit on Winding Wire is allowed
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