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2017 (5) TMI 1296 - AT - Central ExciseCENVAT credit - duty paying documents - Rule 9(1)(f) of CCR, 2004 - Held that: - Rule 9(i)(f) deals with the document and accounts required for availing CENVAT credit, and this rule was not brought to the notice of the Tribunal - the benefit of discharging 25% of the penalty on fulfillment of necessary condition as laid down under the said provision is extended to the appellant - appeal allowed - decided partly in favor of appellant.
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