Penalty Imposed for Procedural Infraction on Cenvat Credit for Moulds and Dies u/r 4(5)(a) in Job Work Case.

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....Cenvat Credit - goods (moulds/dies) removed for Job work - Rule 4(5)(a) - the only infraction the appellant could be attributed is only procedural infraction which only merits imposition of penalty rather than denial of credit - AT....