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    <description>Cenvat credit on outward transportation is unavailable merely because goods are sold on an FOR basis where freight is separately shown, excluded from assessable value, and the governing circular conditions are unmet. Detection of inadmissible credit during audit may support invocation of the extended limitation period where non-disclosure is treated as suppression. The credit denial and application of the longer limitation period were sustained, and the appeals lacked merit.</description>
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      <description>Cenvat credit on outward transportation is unavailable merely because goods are sold on an FOR basis where freight is separately shown, excluded from assessable value, and the governing circular conditions are unmet. Detection of inadmissible credit during audit may support invocation of the extended limitation period where non-disclosure is treated as suppression. The credit denial and application of the longer limitation period were sustained, and the appeals lacked merit.</description>
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