CENVAT Credit Reversal: Rule 3(6)(a) Overrides Rule 3(5) for Goods Cleared to Sister Concerns by 100% EOU.

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....Reversal of CENVAT Credit - clearance of goods (inputs) to their sister concern - Rule 3(6)(a) of the Credit Rules, 2002 will prevail over Rule 3(5) of the Credit Rules, 2002 as it reduces the availing of credit in respect of goods manufactured by a 100% EOU.....