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1999 (8) TMI 165 - AT - Central ExciseExtract: .......tal goods credit under Rule 57Q. The other items are electrical items undisputedly, and hence entitled to credit according to the Larger Bench decision cited supra. The penalty imposed is also set aside as there has been no wrong availment of credit by the appellants. 4. emsp In the result, the impugned order is set aside and the appeal is allowed.
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