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2001 (1) TMI 145 - AT - Central ExciseExtract: ........ Following the ratio of the said decision, I hold that Modvat Credit of the specified duty paid on Furnace Oil shall be restricted to 10 adv. However, as the issue involved was one of the interpretation of the provisions of Rule, it is not a fit case for imposing any penalty. I accordingly, set aside the penalty. The appeal is thus partly allowed.
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