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    <title>2008 (1) TMI 819 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), PUNE-III</title>
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    <description>The appellate authority allowed the appellant&#039;s appeal, permitting credit for most services as input services related to the manufacturing process. The extended period for demand was deemed inapplicable as the appellant had filed returns in good faith. Penalties and interest imposed by the lower authority were set aside, considering the appellant&#039;s genuine belief and lack of fraudulent intent.</description>
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      <description>The appellate authority allowed the appellant&#039;s appeal, permitting credit for most services as input services related to the manufacturing process. The extended period for demand was deemed inapplicable as the appellant had filed returns in good faith. Penalties and interest imposed by the lower authority were set aside, considering the appellant&#039;s genuine belief and lack of fraudulent intent.</description>
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