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2001 (1) TMI 393 - AT - Central ExciseExtract: .......e ld. Advocate for the appellants has not pressed for allowing the credit in respect of Nickel Catalyst and as such the impugned Order dis-allowing the credit in respect of said item is upheld. 4. emsp As the appeal has been partly allowed, the penalty imposed of Rs. 2,500/- is also reduced to Rs. 1,000/-. 5. emsp The appeal is thus allowed partly.
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