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    <title>Clarification on Duty Reversal: Deeming Fictions in Excise Law Can&#039;t Exceed Cenvat Credit Taken.</title>
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    <description>Reversal of credit / payment of duty - removal of inputs as such - Merely because deeming fictions is given in rule for the purpose of procedure it does not empower to Revenue to charge the duty over and above the duty equivalent to the Cenvat Credit availed - AT</description>
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