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2005 (2) TMI 296 - AT - Central ExciseExtract: ....... therefore, hold that the inputs are not excluded from the definition of inputs as given in Rule 2(g) of the Cenvat Credit Rules and the assessee is eligible to avail the Cenvat Credit. As we are allowing the appeal filed by the assessee the question of imposing any penalty does not survive. Accordingly, the appeal filed by the Revenue is rejected.
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