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    <title>2014 (7) TMI 411 - CESTAT AHMEDABAD</title>
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    <description>The appellate tribunal upheld the recovery of irregularly availed CENVAT Credit due to the appellant&#039;s failure to produce original invoices, along with interest. The penalty under Section 76 of the Finance Act, 1994 was set aside, while the penalty under Rule 15(3) of the CENVAT Credit Rules, 2004 was reduced from Rs. 2,000 to Rs. 200 considering the circumstances.</description>
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      <link>https://www.taxtmi.com/caselaws?id=249374</link>
      <description>The appellate tribunal upheld the recovery of irregularly availed CENVAT Credit due to the appellant&#039;s failure to produce original invoices, along with interest. The penalty under Section 76 of the Finance Act, 1994 was set aside, while the penalty under Rule 15(3) of the CENVAT Credit Rules, 2004 was reduced from Rs. 2,000 to Rs. 200 considering the circumstances.</description>
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