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2002 (10) TMI 135 - AT - Central ExciseExtract: .......in disallowing the Modvat credit in respect of structure. 9. I agree with the learned Advocate that no penalty is imposable as the issue involved is one of the interpretation as to whether a particular goods can be treated as Capital Goods . I, therefore, set aside the penalty imposed on the appellants. The appeal is disposed of in the above terms.
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