Reversal of Cenvat Credit u/r 6(3A) Upheld; Non-Compliance with Procedures Doesn't Deny Proportionate Reversal Rights. (3A.
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....Reversal of Cenvat credit on input services - Rule 6 (3A) of CER - merely because appellant has failed to exercise option and follow procedural prescribed under Rule 6(3A), proportionate reversal cannot be denied - AT....
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