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1997 (12) TMI 195 - AT - Central ExciseExtract: .......found to be defective and destroyed, the Modvat credit could not be denied and penalty is not justified. In the present case also when it is found that the appellants have acted within the ambit of Rule 57F(1) by clearing the sub-standard Picture Tubes, the penalty on them is not sustainable. Therefore we set aside the penalty and allow the appeal.
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