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    <title>2009 (9) TMI 261 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the order to reverse the inadmissible Cenvat Credit on Tippers but set aside the imposition of interest and penalty. The penalty for delayed filing of ST-3 returns was upheld. The appellant&#039;s bona fide belief in availing the credit and the unutilized nature of the credit were considered in the decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=75866</link>
      <description>The Tribunal upheld the order to reverse the inadmissible Cenvat Credit on Tippers but set aside the imposition of interest and penalty. The penalty for delayed filing of ST-3 returns was upheld. The appellant&#039;s bona fide belief in availing the credit and the unutilized nature of the credit were considered in the decision.</description>
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