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1998 (11) TMI 172 - CEGAT, MADRASExtract: ....... of these machines and are accordingly eligible for credit under Rule 57Q. In view of this, the penalty in Appeal No. 846/98 of Rs. 8000/- is reduced to Rs. 4,000/- (Rupees Four Thousand only). The orders impugned accordingly modified to this extent and the appeal partially succeeds as per above orders with consequential relief, if any, as per law.
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