CENVAT Credit Not Applicable for Dealer and Unregistered Premises u/r 2(l) of CENVAT Credit Rules, 2004.

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....CENVAT Credit - ISD registration (ISD) - CENVAT credit on input services pertaining to dealer premises and unregistered premises cannot be said in relation to manufacture of final product and CENVAT credit is not available to the appellant as per Rule 2(l) of CCR, 2004.....