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2003 (5) TMI 186 - CESTAT, MUMBAIExtract: ........, Meerut, 2001 (137) E.L.T. 355. 4. Following the aforesaid decisions of the Tribunal, we hold that the appellants were eligible to avail credit of 10 only. We also hold that since they had utilized inadmissible credit for a long period of time before reversal, the penalty imposed by the lower authority is not unreasonable. 5. Appeal is dismissed.
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