2007 (6) TMI 416

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..... d both sides on the above appeal against the order of the Commissioner (Appeals) upholding the denial of one time credit availed by the appellants in terms of Rule 9A and upholding the imposition of penalty of equal amount. Credit has been disallowed on the ground that provisions of Rule 9A of the Cenvat Credit Rules, 2002, do not cover the inputs on which credit was taken for the reason that the .....

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