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    <title>Rule 6(3) Highlights: Assessee&#039;s Right to Choose Reversal of CENVAT Credit if Procedural Steps Are Missed.</title>
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    <description>Reversal of CENVAT Credit - giving options for availing a particular option is procedural requirement and on failure of the same, the assessee cannot be deprived of choosing any of the option available in Rule 6(3) and one of the option is reversal of proportionate credit - AT</description>
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