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2018 (10) TMI 639 - HC - Central ExciseDemand of duty of Credit, interest and penalty - issue pending reconsideration before the Larger Bench - input credit on Fuel - job-work - penalty - Held that:- The issue involved in the present Tax Appeal is squarely covered by the judgment of Supreme Court in case of Commissioner of C. Ex. v. Gujarat Narmada Fertilizers Co. Ltd. [2009 (8) TMI 15 - SUPREME COURT], where it was held that exclusion of fuel- input vis-a-vis non-fuel-input would still fall in sub-rule (1) - appeal dismissed.
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