CENVAT Credit Denied for Godown Outside Registered Factory Premises; Not a "Place of Removal" u/r 2(l).
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....CENVAT credit - Since the godonwn was not a part of the registered factory premises, the same cannot be considered as “place of removal” for the purpose of consideration for CENVAT credit under Rule 2 (l) ibid - credit not admissible.....


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