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[Cites 0, Cited by 0] [Section 12A] [Entire Act]

Union of India - Subsection

Section 12A(2) in CENVAT Credit Rules, 2004

(2)The first recipient premises may take CENVAT credit of the amount paid under first proviso to sub-rule(1) as if it was a duty paid by the sender premises who removed such goods on the basis of a document showing payment of such duties.