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CENVAT Credit Eligibility for SAD u/s 3(5) of Customs Tariff Act Confirmed; No Justification for Denial.

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....Eligibility of CENVAT Credit of SAD paid u/s 3(5) of CTA - No reason for denying the Cenvat credit of the amount of SAD/special CVD paid by the importer and mentioned in the respective dealer's invoices - AT....