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    <title>Reversal of cenvat credit already taken</title>
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    <description>Outward transportation beyond the place of removal does not qualify for Cenvat credit under amended rule 2(l) of the Cenvat Credit Rules, 2004, with that disallowance applying on or after 1.4.2008; credits for such transportation remain allowable for periods prior to that amendment where tribunal precedent (ABB Ltd.) governed.</description>
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