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[Cites 0, Cited by 0] [Section 12(5)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(5)(a) in Central Excise Rules, 2002

(a)inputs in respect of which he may or may not have availed CENVAT credit in terms of the CENVAT Credit Rules, 2004, without reversal of the credit thereon; or