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    <title>Wrongful Availing of CENVAT Credit: Reversed Credits Deemed Never Taken Under Tax Regulations.</title>
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    <description>Availing cenvat credit wrongly - Since the duty is paid at the time of clearance of the final product, the credit availed on the inputs stand reversed already - thus, such credits are to be considered as non-taken abinitio.</description>
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      <description>Availing cenvat credit wrongly - Since the duty is paid at the time of clearance of the final product, the credit availed on the inputs stand reversed already - thus, such credits are to be considered as non-taken abinitio.</description>
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