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    <title>CENVAT Credit Dispute on Capital Goods: Demand and Penalty Confirmed, Personal Penalty Removed Based on Probabilities.</title>
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    <description>CENVAT credit - capital goods - pre-fabricated structure - the department is not required to prove a case of mathematical precision and is required to prove a case with the pre-ponderance of probabilities - demand confirmed with penalty - However personal penalty deleted.</description>
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