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    <title>2019 (6) TMI 320 - CESTAT ALLAHABAD</title>
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    <description>The appeal was disposed of by allowing the credit for capital goods as per the prescribed procedure, setting aside the confirmation of interest on unutilized credit, and revoking the penalty imposed due to the inadvertent mistake made by the appellant. The Tribunal acknowledged the corrective measures taken by the appellant and attributed the confusion to the introduction of the SAP system, ultimately finding no mala fide intent in the appellant&#039;s actions.</description>
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      <description>The appeal was disposed of by allowing the credit for capital goods as per the prescribed procedure, setting aside the confirmation of interest on unutilized credit, and revoking the penalty imposed due to the inadvertent mistake made by the appellant. The Tribunal acknowledged the corrective measures taken by the appellant and attributed the confusion to the introduction of the SAP system, ultimately finding no mala fide intent in the appellant&#039;s actions.</description>
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