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2000 (4) TMI 667 - CEGAT, NEW DELHIExtract: .......ible on Extra Equipment and Truing machine while credit is admissible on the remaining four items in dispute. The credit disallowed on the two items is stated to be approximately Rs. 22,000/-. Therefore, I reduce the penalty proportionately to Rs. 5,000/- from Rs. 50,000/- imposed by the lower Appellate Authority. The appeal is thus partly allowed.
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