SSI Exemption Applicability in Cenvat Credit Case: Rule 11(2) Clarifies Duty on Inputs in Stock.

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....SSI Exemption – Cenvat Credit of duty on Inputs lying in stock -When the Appellants case is covered by the provisions of Rule 11(2) of CENVAT Credit Rules, and the provisions of this sub-rule are clear and unambiguous, the same have to be given effect to - AT....