2015 (9) TMI 1500

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Full Text of the Document

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....espondent : Shri L. Paneerselvan, AC (AR) ORDER Appellant says that it does not dispute the dutiability. The only question is on levy of penalty of Rs. 29,58,725/- under Section 11AC of the Central Excise Act, 1944. The question of dutiability all along created confusion as to whether MS Angles/ MS Steels/ MS Plates used in captive power plant shall be eligible to capital goods credit. When ....