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    <title>2013 (11) TMI 847 - CESTAT AHMEDABAD</title>
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    <description>The appeal was allowed only in part, setting aside the penalty imposed under Rule 15 of CENVAT Credit Rules, 2004. The disallowance of CENVAT credit on materials for support structures was upheld, and the appellant was held liable for interest as per the law laid down by the Supreme Court. The judgment provided a detailed analysis of legal precedents and interpretations guiding decisions on admissibility of credit, penalty imposition, and interest charges under relevant CENVAT Credit Rules.</description>
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      <description>The appeal was allowed only in part, setting aside the penalty imposed under Rule 15 of CENVAT Credit Rules, 2004. The disallowance of CENVAT credit on materials for support structures was upheld, and the appellant was held liable for interest as per the law laid down by the Supreme Court. The judgment provided a detailed analysis of legal precedents and interpretations guiding decisions on admissibility of credit, penalty imposition, and interest charges under relevant CENVAT Credit Rules.</description>
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