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    <title>PAYMENT OF 6% DUTY ON TRADING ACTIVITY</title>
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    <description>Where raw materials are sold in transit and CENVAT credit has not been availed, the administrative position treats such trading sales as an exempted service for purposes of reversal under Rule 6(3) of the Cenvat Credit Rules, 2004, requiring reversal or payment unless separate books and clear substantiation demonstrate that credit was not taken.</description>
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      <description>Where raw materials are sold in transit and CENVAT credit has not been availed, the administrative position treats such trading sales as an exempted service for purposes of reversal under Rule 6(3) of the Cenvat Credit Rules, 2004, requiring reversal or payment unless separate books and clear substantiation demonstrate that credit was not taken.</description>
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