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2007 (4) TMI 539 - CESTAT, AHMEDABADExtract: .......rate of duty is erroneous and such deemed credit taken in excess is recoverable in terms of Rule 13 of Cenvat Rules. Therefore, the order of Commissioner in confirming recovery of erroneous credit is legally sustainable. As regards the penalty, the Commissioner has already set aside the same. 7. emsp Appeal is, thus, rejected. (Pronounced in Court)
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