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    <description>The Madras High Court interpreted Rule 2(l)(1) of CENVAT Credit Rules, 2004 and Section 4(3)(c) of the Central Excise Act concerning input service and place of removal. The court held that the petitioner was not entitled to an interim order as their claim did not align with the defined provisions. The petition was dismissed based on the court&#039;s interpretation of the relevant rules and acts.</description>
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      <description>The Madras High Court interpreted Rule 2(l)(1) of CENVAT Credit Rules, 2004 and Section 4(3)(c) of the Central Excise Act concerning input service and place of removal. The court held that the petitioner was not entitled to an interim order as their claim did not align with the defined provisions. The petition was dismissed based on the court&#039;s interpretation of the relevant rules and acts.</description>
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