2005 (5) TMI 191

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..... mount of penalty, I take up the Appeal itself for disposal as the issue involved is in very narrow compass. 2. Heard Shri K.K. Anand, learned Advocate and Shri P.M. Rao, learned Departmental Representative. In this Appeal, the Appellants are manufacturing steel ingots an availed of Cenvat Credit of duty paid on inputs and capital goods. It is the contention of the learned Advocate that the Appel .....

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