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2018 (3) TMI 1222

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..... ify imposition of penalty on the appellants - penalty set aside. CENVAT credit - diagnostic facility - Held that: - The appellant is unable to establish the justification for contending that the diagnostic facility used by the employees was in connection with or essential to the manufacturing process. In view of this lack of justification, denial of CENVAT credit is upheld. Appeal allowed in .....

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..... issue of the relevant show cause notices. Consequently, the reduced penalty imposed by the original authority was retained. 2. Learned Counsel for appellant contends that the credit, taken as input service distributor and assigned to the units of the appellant, had been reversed at the instance of the Central Excise authorities but that the appeal claims their eligibility for availing CENVAT .....

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..... ostic services utilized for the employees was a necessary activity in any plant for manufacture of chemicals and, hence, should not be disallowed. 5. Heard Learned Authorised Representative who reiterated that the appellants were not entitled to credit under the three heads and that, having illicitly availed CENVAT credit, they were liable to penalty. 6. It is seen that, in relation to the t .....

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