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    <title>Non-filing of intimation in CENVAT Credit case is a procedural lapse, not grounds for benefit denial u/r 6(3)(ii).</title>
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    <description>CENVAT Credit - quantification of the amount to be reversed - non-filing of intimation is only a procedural lapse, for which the benefit provided under Rule 6(3)(ii) read with Rule 6(3A) of the rules cannot be denied.</description>
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      <description>CENVAT Credit - quantification of the amount to be reversed - non-filing of intimation is only a procedural lapse, for which the benefit provided under Rule 6(3)(ii) read with Rule 6(3A) of the rules cannot be denied.</description>
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