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2017 (10) TMI 82 - HC - Central ExcisePenalty - input credit on parts used for construction of fixed and semifixed structures - Held that: - When the assessee bonafide carrying a belief which cannot be stated to be wholly untenable that cenvat credit on such inputs was available, claimed the same with full knowledge of the department, merely because eventually such credit was disallowed, would not give rise to penalty proceedings - appeal dismissed - decided against Revenue.
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