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2016 (7) TMI 1338 - AT - Central ExciseCENVAT credit - Rule 8(3A) of the Central Excise Rules, 2002 - assessee has defaulted in payment of duty - Held that: - although there is a violation of Rule 8(3A) of Central Excise Rules, 2002 but the duty along with interest has been paid by the appellant, therefore, the appellant is entitled to avail Cenvat credit - demand of duty with interest not sustainable - there is procedural lapse on the part of the appellant, therefore, a penalty of ₹ 5,000/- is imposed on the appellant u/r 27 of the CER, 2002 - appeal allowed - decided partly in favor of assessee.
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