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2017 (2) TMI 767 - AT - Central ExciseCenvat credit - Capital goods - Interest - Penalty - Held that: - As shown in the table above, the entire credit availed except to the tune of ₹ 1,67,162/- falls within the period prior to 07.07.2009 on which date the definition of inputs was amended so as to exclude the cement from inputs - In view thereof, following the decision passed in the above stated Final Order in the appellants own case, I hold that the appellants are eligible for credit for the period prior to 07.07.2009. It is stated specifically that the appellants are not eligible for credit post 07.07.2009 to the tune of ₹ 1,61,762/-. I am of opinion that since the appellant has continued to avail in eligible credit post 07.07.2009, when they have a decision disallowing the credit under the category of capital goods they ought not to have availed the credit. In view thereof, I sustain the penalty imposed for the period after 07.07.2009 - Appeal partly allowed.
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