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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Cenvat Credit - Goods destroyed in heavy floods, were cleared as waste and scrap - there was no provision in the law at the relevant time for reversal of CENVAT credit availed on capital goods if the same were destroyed due to natural calamities. .... - AT

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