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    <title>2012 (7) TMI 114 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld the imposition of penalties on the appellant for availing cenvat credit on ineligible inputs, specifically excluded under the Rules, considering it as suppression of facts. The Tribunal emphasized the importance of statutory compliance, rejected the appeal, and upheld the impugned order.</description>
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