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Non-filing of intimation in CENVAT Credit case is a procedural lapse, not grounds for benefit denial u/r 6(3)(ii).

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....CENVAT Credit - quantification of the amount to be reversed - non-filing of intimation is only a procedural lapse, for which the benefit provided under Rule 6(3)(ii) read with Rule 6(3A) of the rules cannot be denied.....