2009 (5) TMI 112

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..... is to be imposed on the respondents. The Commissioner (Appeals) in impugned order has reduced the penalty to Rs. 5,000/- - Respondent has taken the Cenvat Credit on services claiming that they are incidental to the process of the manufacturing. From the records, it is observed that there is no mens rea on the part of the respondent for taking Cenvat Credit. - Keeping in view the amount involved i .....

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