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    <description>The dispute over reversal of Cenvat credit on electricity wheeled out was treated as resolved under the statutory option accepted under section 73 of the Finance Act, 2010. The assessee had reversed the attributable credit with interest in line with the retrospective dispensation, and the accepted option, supported by the Commissioner&#039;s letter, meant the demand controversy no longer required further adjudication.</description>
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      <description>The dispute over reversal of Cenvat credit on electricity wheeled out was treated as resolved under the statutory option accepted under section 73 of the Finance Act, 2010. The assessee had reversed the attributable credit with interest in line with the retrospective dispensation, and the accepted option, supported by the Commissioner&#039;s letter, meant the demand controversy no longer required further adjudication.</description>
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