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2009 (1) TMI 575 - CESTAT, KOLKATAExtract: .......d Rule 4(6) of the Cenvat Credit Rules, 2004 is silent about clearance of wastes and scrap and obtaining permission. Therefore, imposition of penalty for violation of the same, as has been ordered by the lower appellate authority cannot be upheld. Hence, the penalty is set aside and the appeal is allowed. (Dictated and pronounced in the open court)
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