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    <description>Revenue&#039;s challenge concerned Cenvat credit on fuel used in a captive power plant where part of the electricity generated was cleared outside the factory without duty, and the assessee had also faced penalty. The appeal was not decided on the merits of the credit dispute; it was dismissed as withdrawn after the appellant sought withdrawal on the basis of revised monetary limits under CBIC instructions, since the personal penalty involved was below the prescribed threshold.</description>
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      <description>Revenue&#039;s challenge concerned Cenvat credit on fuel used in a captive power plant where part of the electricity generated was cleared outside the factory without duty, and the assessee had also faced penalty. The appeal was not decided on the merits of the credit dispute; it was dismissed as withdrawn after the appellant sought withdrawal on the basis of revised monetary limits under CBIC instructions, since the personal penalty involved was below the prescribed threshold.</description>
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