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2002 (6) TMI 411 - AT - Central Excise

The appeal was admitted as the issue was repetitive. Modvat credit denied by the Asstt. Commissioner was restored, following a Tribunal decision. Goods not considered capital goods as per Rule 57Q. Commissioner's reliance on previous decisions was deemed misplaced. Penalty not imposed due to lack of deliberate intent to evade duty.

 

 

 

 

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