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    <title>2015 (1) TMI 1185 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing them to avail 50% CENVAT Credit in the first year and the remaining 50% in subsequent years for &quot;Steatite Ceramic.&quot; The Tribunal confirmed the demand for interest but set aside the demand for duty and penalty, citing the inapplicability of the penalty provision under Section 11AC in the present case.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing them to avail 50% CENVAT Credit in the first year and the remaining 50% in subsequent years for &quot;Steatite Ceramic.&quot; The Tribunal confirmed the demand for interest but set aside the demand for duty and penalty, citing the inapplicability of the penalty provision under Section 11AC in the present case.</description>
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