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2018 (3) TMI 1222 - AT - Central ExcisePenalty - credit reversed on being pointed out - Held that: - the appellant had reversed the CENVAT credit well in advance of the issue of notice leading to the impugned proceedings. Furthermore, it is seen that there is no evidence of any suppression or mis-representation that would justify imposition of penalty on the appellants - penalty set aside. CENVAT credit - diagnostic facility - Held that: - The appellant is unable to establish the justification for contending that the diagnostic facility used by the employees was in connection with or essential to the manufacturing process. In view of this lack of justification, denial of CENVAT credit is upheld. Appeal allowed in part.
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