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    <title>2011 (4) TMI 817 - CESTAT, CHENNAI</title>
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    <description>The appeal was partly allowed with the duty demand, interest, and penalty being set aside for the admissibility of credit on the activity of digging pits for storage of press mud. The appropriation of Rs. 3,019/- towards the reversal of cenvat credit on the &#039;Computerized Attendance Recording System&#039; was upheld as agreed upon by the assessees. Penalties under Rule 15(3) of Cenvat Credit Rules, 2004 and Rule 25(1)(a) of Central Excise Rules, 2002 were also set aside based on established precedents.</description>
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    <pubDate>Thu, 28 Apr 2011 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=209815</link>
      <description>The appeal was partly allowed with the duty demand, interest, and penalty being set aside for the admissibility of credit on the activity of digging pits for storage of press mud. The appropriation of Rs. 3,019/- towards the reversal of cenvat credit on the &#039;Computerized Attendance Recording System&#039; was upheld as agreed upon by the assessees. Penalties under Rule 15(3) of Cenvat Credit Rules, 2004 and Rule 25(1)(a) of Central Excise Rules, 2002 were also set aside based on established precedents.</description>
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