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2002 (10) TMI 137 - CEGAT, NEW DELHIExtract: .......ive effect to cover the Cenvat credit entered in RG-23A Part-I on 16-8-2000 in respect of the inputs received in their factory and entered in RG-23A Part-I during the first fortnight. As the utilisation of the credit was lawful, no penalty was warranted under Rule 173Q(1). The order passed by the Commissioner is set aside and the appeal is allowed.
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