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1999 (8) TMI 205 - AT - Central ExciseExtract: .......itled to capital goods credit in terms of clause (b) of the Explanation to Rule 57Q. This being so, credit is available on this item also. 6. emsp Since credit is being extended to both items, there is no question of retention of any penalty and hence it is set aside. 7. emsp In the result, the impugned order is set aside and the appeal is allowed.
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