CENVAT Credit Case on "Steatite Ceramic": Interest Required on Excess 50% Credit, Duty and Penalty Waived.

CENVAT Credit on "Steatite Ceramic" falling under CTH 6804 availed as 100% as inputs instead of 50% as capital goods during the first year - interest on 50% to be paid for one year - demand of duty and penalty waived - AT .....

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