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2001 (1) TMI 132 - CEGAT, COURT NO. II, NEW DELHIExtract: .......ification No. 38/97. Accordingly we uphold the disallowance of Modvat credit and the demand of the same from the Appellants. However, taking into consideration all the facts and circumstances of the case we are of the view that it is not a fit case for imposition of penalty and accordingly we set aside the same. The appeal is, thus, partly allowed.
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