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Supreme Court Clarifies Rule 14: Only Irregularly Availed Cenvat Credits Recoverable, Valid Credits Protected from Reclaim.

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....Cenvat Credit - impact of subsequent decision of apex court - Rule 14 of Cenvat Credit Rules, 2004 provided for recovery of irregularly availed Cenvat credit and it is beyond the scope of said Rule 14 of Cenvat Credit Rules to recover the Cenvat credit which was validly taken - AT....

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