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    <title>Banking Sector Appellant Unlikely to Acquire Small CENVAT Credits Due to Large Transactions and Significant Tax Payments.</title>
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      <description>CENVAT Credit - The appellant being in the Banking Sector, cannot be expected to indulge in such clandestine availment of small amounts of Cenvat credit, when they are dealing with the huge transactions and are paying huge taxes.</description>
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