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2016 (12) TMI 1445 - CESTAT HYDERABADCenvat credit on raw material - NNo.214/86-CE - Interest - Penalty - Held that: - It is the case of appellant that mentioning the notification number was due to mistake and as the invoices specifies the excise duty, the mention of notification number is not of much relevance. It is also not disputed that appellant has not filed an undertaking complying with the condition laid in the Notification No.214/86 so as to avail the exemption - The job worker has paid duty in the instant case and the appellant has availed credit on the said duty - Decided in favor of the assessee.
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