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2018 (9) TMI 1052 - CESTAT CHENNAILevy of Interest and Penalty - credit availed wrongly on capital goods, was reversed subsequently - Held that:- This Bench in the case of M/s. Lenovo India Pvt. Ltd. Vs. C.C.E. Puducherry [2018 (7) TMI 243 - CESTAT CHENNAI] where reliance placed in the case of Commissioner of Central Excise, Madurai Vs. Strategic Engineering [2014 (11) TMI 89 - MADRAS HIGH COURT], where it was held that mere taking itself would not compel the assessee to pay interest as well as penalty - demand of interest and penalty set aside - appeal allowed - decided in favor of appellant.
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